Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661
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).