Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


557.0000 TRANSPORTATION CHARGES—Regulation 1628

Annotation 557.0300

557.0300 Leases. Leases are continuing sales and tax on charges for delivery of leased property to the lessee, where the rental receipts are taxable, is governed by the regulation on delivery charges.

If delivery by the lessor is optional with the lessee, the property is not leased for a delivered price. However, if the delivery is by facilities of the lessor, the charge is subject to the tax if the lease commences after the property is delivered to the lessee.

If delivery is by facilities other than those of the lessor, a separately stated charge is not subject to tax, notwithstanding where or when the lease commences. However, if the property is leased for a delivered price, the charge is taxable unless the delivery occurs after the lease commences. 7/16/68.