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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.2960

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

Annotation 330.2960

(a) In General

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330.2960 Tax-Paid Property—Lease of. If tax has been paid by a lessor on the full purchase price of the property consisting of the cost of materials and outside fabrication labor, no tax is due on the rental receipts from the leasing of the property. 8/6/65.