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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 330.2716

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

Annotation 330.2716

(a) In General

330.2716 Rentals of Mail Boxes. Rentals of mail boxes which are fixtures incorporated into a building are not subject to tax on rental receipts. The "rental" is not of the mailbox but rather a lease of space in the facility. 2/1/90.