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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 330.2265

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L

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

Annotation 330.2265

(a) In General

330.2265 Fixed Price Lease Contracts. A lease contract with fixed lease payments along with a mandatory maintenance contract which allows for periodic increases for the maintenance contract; is not a fixed price contract because the costs of the lease are not fixed from the outset. 8/3/92.