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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 330.3440

Sales and Use Tax Annotations


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

Annotation 330.3440

(b) Rental Receipts—Items Included and Excluded

330.3440 Maintenance Charges. Sales tax is applicable to excess maintenance charges paid by a lessee of computer equipment because the excess maintenance charges, pursuant to the lease agreement, were part of the taxable rental receipts. 6/26/70.