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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 330.2160

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

Annotation 330.2160

(a) In General

330.2160 Driving Range—Use of. A charge for the use of a golf driving range is not a rental to which tax applies even though the charge is based upon the number of golf balls used. 11/29/65.