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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 330.2020

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L

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

Annotation 330.2020

(a) In General

330.2020 Caps and Gowns. Rentals of caps and gowns are not within the exclusion provided in section 6006(g)(2), inasmuch as the furnishing of recurring laundering or cleaning is not an essential part of the lease agreement. 3/11/68.