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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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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.