Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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L

335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661

Annotation 335.0018.800

335.0018.800 Fair Rental Value. In general, the charge made to the customer is "fair rental value" for purposes of determining the measure of tax on leases of mobile transportation equipment. Separately stated charges for delivery and telephone are not part of "fair rental value." 5/20/96. (Am. M99–1).