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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 330.3180

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

Annotation 330.3180

(b) Rental Receipts—Items Included and Excluded

330.3180 Car Rental Drop-Off Fees. The "drop-off" charge for returning a rented car to a location other than that at which the car was rented constitutes part of the rentals subject to tax. 1/10/68.