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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.2001

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

Annotation 330.2001

(a) In General

330.2001 Cable Television—Remote Control Units and Converters. Cable companies are lessors of remote control units and converters which they provide to customers for a separately stated amount. The separate statement indicates an intent to lease. 12/6/84. (Am. 2005–2).