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 557.0320

557.0320 Leases. The application of tax to delivery charges for property transferred under a lease is the same as it is with respect to property sold when the lease is made under circumstances resulting in taxability of rental charges. Such leases are "continuing sales." 5/22/67.