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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 330.2045

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

Annotation 330.2045

(a) In General

330.2045 Charter Vessel. Time charters of oil tankers transporting oil from Alaska to California constitute contracts for transportation services and are not taxable as leases of tangible personal property. 6/7/71.