Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED
330.3600 Vehicle License Fees. The license fees included in a monthly lump-sum charge made to lessees by an automobile leasing corporation are not taxable as part of the rental receipts. 8/26/69.