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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 330.3400

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

Annotation 330.3400

(b) Rental Receipts—Items Included and Excluded

330.3400 Interest Payments. Where tangible personal property is actually leased, and not sold on credit, amounts designated by the lessor as interest, which are payable by the lessee in addition to amounts designated as rentals, are includable in the measure of rental payments subject to tax. 3/20/68.