Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Uniform Local Sales and Use Tax Annotations
700.0000 APPLICATION OF TAX—Regulation 1803
700.0160 Lease Contracts—Rentals When County Becomes Conforming. If property has been placed in rental service in a county prior to the time the County adopts a State-Administered Local Sales and Use Tax Ordinance, amounts received under the lease agreement after the county adopts such an ordinance are not subject to the local tax. 4/1/59.