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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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330.0000 Leases of Tangible Personal Property—In General—Regulation 1660
Annotation 330.3300
(b) Rental Receipts—Items Included and Excluded
330.3300 Dues and Fees. Initiation and monthly fees of a "club" which only entitle the payors to rent airplanes at a lesser rate per hour than would be charged a "nonclub member" are in the nature of advance rental payments and are includable in taxable rental receipts. 7/23/69.