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"
330.4110 Scaffolding. Rental receipts from leases of scaffolding by manufacturers or fabricators are generally taxable since the scaffolding is not leased in substantially the same form as acquired.
On the other hand, when the lessor makes no changes to the component parts (e.g., welding, cutting, etc.,) the components will be considered leased in the same form as acquired, even though the components may be assembled in different configurations for different customers. 6/11/90; 7/10/96.