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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 330.2101

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

Annotation 330.2101

(a) In General

330.2101 Communication Tower Sites. A company owns a number of communication tower sites. The sites are made available for rental to telecommunication companies who pay a rental fee for the right to install their antennas on the towers.

The transaction is not a lease of tangible personal property, but a lease of an interest in real property (the towers). Therefore, tax does not apply. 5/23/95.