Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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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.