Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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L

330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660

Annotation 330.3590

(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED

330.3590 Transportation Charge. When the lease receipts paid to a sublessor, by the sublessee, are taxable, the charge to the sublessee to ship the property back to the original lessor is not subject to tax, provided the sublessee has the option to provide his/her own return transportation. However, if the sublessee, as a condition of the sublease, is required to pay the sublessor to ship the property, the charge is taxable. 11/15/89.