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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.2870

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

Annotation 330.2870

(a) In General

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330.2870 Sublease of Decorative Plants to Tenants. The lessor of real property arranges for the lease of decorative plants to tenants. It adds a markup to the amount it pays to lease the plants. If the lessor pays use tax on its rentals from the plant owner, no further tax is due. 5/24/94.