Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(d) "SUBSTANTIAL CHANGE IN FORM"
330.3920 Assembly by Lessee with Supervision by Lessor. Where the lessor acquires all component parts, leases the parts to a lessee who assembles them into the form in which used, the property is leased in substantially the same form even if the lessor provides personnel, free of charge, to offer technical assistance and supervise the assembly and installation. 12/31/68.