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 330.4120

(d) "SUBSTANTIAL CHANGE IN FORM"

330.4120 "Side Shifter" Added to Fork Lift Truck. The addition of a "side shifter" to a leased fork lift truck, which significantly increased the truck's capabilities, constituted a substantial change in the form of the property being leased. 9/22/66.