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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 330.2875

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L

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

Annotation 330.2875

(a) In General

330.2875 Sublease of Fixtures Classified as Personal Property. Fixtures classified as personal property under a prime lease retain their character for a sublease to a third person. A sublease is subject to all of the terms and conditions of the original lease. 11/7/75.