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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 330.3425

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

Annotation 330.3425

(b) Rental Receipts—Items Included and Excluded

330.3425 Late Charges. An additional payment made by a lessee for failing to pay his rental payment timely is not regarded as part of the taxable rental receipts. 5/1/74.