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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.1933

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330.0000 Leases of Tangible Personal Property—In General—Regulation 1660

Annotation 330.1933

(a) In General

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330.1933 Business Location of Lessor. The rental of boats or boats and outboard motors purchased ex-tax by the concessionaire on a lake are subject to tax because, although many of the rentals may be for less than a 24 hour period and for less than $20.00, the use of the boats is not limited to a specific area owned or leased by the lessor of the boats and motors. Members of the general public are allowed to sail private boats on the lake without permission of the concessionaire, indicating that the concessionaire does not have the exclusive right to use the premises (lake) as required for exemption under Regulation 1660(e). 6/14/85.