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 330.3628

(b) RENTAL RECEIPTS—ITEMS INCLUDED AND EXCLUDED

330.3628 Videotape Rental—Rewind Charge. A rewind fee is considered an optional service and not subject to tax when customers can avoid paying the fee by rewinding the videotape themselves. 3/27/90.