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 330.3660

(c) CONTINUING SALE AND PURCHASE

330.3660 Mexico—Aircraft Leased in. The rental receipts from a leased aircraft, which was purchased ex-tax, will not be subject to the tax when the plane is delivered to the lessee in Mexico for exclusive use there. 6/1/66.