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 330.4180

(d) "SUBSTANTIAL CHANGE IN FORM"

330.4180 Tuxedo Alterations. Minor temporary adjustments to rented tuxedos do not substantially change the form of the garments. Thus, since the lessor paid sales tax measured by the purchase price, the subsequent rental of the tuxedos is not subject to tax under Regulation 1660. 8/25/66.