Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(d) "SUBSTANTIAL CHANGE IN FORM"
330.4190 Water Softener Tanks. The attachment by a water softener dealer of a water softener tank to plumbing installed by the dealer at the home of his customer does not require a conclusion that the tank and plumbing are a unit leased in a substantially different form than the components, where the tank is temporarily attached to the plumbing by slip connections and is intended to be removed and replaced approximately every month. The tank itself performs the water softening function and if the form of the tank alone is not changed after the dealer acquires it tax-paid, the charges to the customer are not taxable. 7/7/70.