Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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557.0000 TRANSPORTATION CHARGES—Regulation 1628

Annotation 557.0310

557.0310 Leases. A lessor's charges for transporting leased exhibits to exposition or fair sites are not includable in his taxable rental receipts if the transportation occurs during the term of the lease and if the charges are separately stated, reasonable transportation charges from the lessor's place of business or other point from which shipment is made directly to a place specified by the lessee. A lessor's charges for returning property furnished by the lessee for use in the exhibit to the lessee are not includable in his taxable rental receipts. 4/16/70.