Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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L

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

Annotation 330.3600

(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.