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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 330.3320

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

Annotation 330.3320

(b) Rental Receipts—Items Included and Excluded

330.3320 Fabrication. A lessor's charges for fabricating leased exhibits at exposition and fair sites are includable in his taxable rental receipts while his charges for installing such exhibits are not includable therein. 4/16/70.