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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 330.3330

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

Annotation 330.3330

(b) Rental Receipts—Items Included and Excluded

330.3330 Franchise Fee. The initial franchise fee and the additional payment fee for the use of machines which are leased by a corporation to its franchisees are taxable. 12/2/69.