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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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L


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

Annotation 330.2421

(a) In General


330.2421 Nominal Rent. Upon the exercise of the option to purchase a neon sign, tax applies to the amount required to be paid per the contract and not upon some predetermined amount. 6/23/69.