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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 330.3100

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

Annotation 330.3100

(a) In General

330.3100 Water Softener Units. The lease of a residential water softening unit, attached to the plumbing system by the leasing company, is not converted into an exempt service agreement because the units are periodically exchanged by the lessor and the homeowner does not have occasion to manipulate the unit. 11/8/68.