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 330.3920

(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.