Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(d) "SUBSTANTIAL CHANGE IN FORM"
330.3990 Leases of Scaffolding. Scaffolding purchased unassembled and assembled prior to being leased is considered to be leased in the same form as acquired. If it was acquired ex-tax lessor may timely elect to report tax on the purchase price or on the rental receipts. When tax is being reported on rental receipts, the taxability of delivery charges is determined by Regulation 1628. Basically, tax does not apply to separately stated charges for delivery made after the lease commences, and tax does apply if the charges are not separately stated or are for delivery made before the lease commences. 3/12/71.