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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.3172

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

Annotation 330.3172

(b) Rental Receipts—Items Included and Excluded

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330.3172 Alterations to Leased Garments. A lessor of garments who has elected to report tax liability on rental receipts must include, as rental receipts, any charges made to lessees for alterations, regardless of whether the garments are new or used. The lease implicitly is for garments that fit the lessee, making the alteration charge an amount required by the lease. If the lessor timely elected to pay tax on the purchase price of the garments, neither the rentals nor the alterations are subject to tax, regardless of whether the garments are new or used. (Also see Annotation 330.4180.) 3/2/94.