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 330.3980

(d) "SUBSTANTIAL CHANGE IN FORM"

330.3980 Irrigation Pipes.

(1) Irrigation pipe and fittings were purchased tax-paid. A coupler was welded on one end of the pipe and a latch on the other end. A sprinkler was also attached. Under these circumstances, the property was not substantially changed in form and the rental receipts were not taxable.

(2) Irrigation pipe and fittings were purchased tax-paid. One end of the pipe was expanded, a couple was welded on it, nine holes were cut in the pipe, and a gate valve was screwed into each hole. Under these circumstances, the property was substantially changed in form and the rental receipts were taxable. 11/1/67; 8/21/90.