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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 330.3350

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

Annotation 330.3350

(b) Rental Receipts—Items Included and Excluded

330.3350 Installation Charges. Installation charges for leased artwork which are included in rentals payable are excluded from the measure of tax pursuant to section 6011(c)(3). However, if the artwork is fabricated in the process of installation, this would be regarded as fabrication labor and not excludable installation labor. 1/12/90.