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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 330.3280

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

Annotation 330.3280

(b) Rental Receipts—Items Included and Excluded

330.3280 Dismantling Charges. Separately stated charges for dismantling leased personal property (tents and scaffolding) are excludable from taxable rental receipts if the lessee is free to lease the property without having to hire the lessor to do the dismantling. 12/28/66.