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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.2795

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

Annotation 330.2795

(a) In General

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330.2795 Sale at Termination of Lease. There is no general exemption or exclusion under section 6010.65 with respect to a sale of leased property back to the lessee at the end of the lease term. 2/21/92.