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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.3450

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

Annotation 330.3450

(b) Rental Receipts—Items Included and Excluded

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330.3450 Maintenance Fees Paid by Lessees to Third Parties. Maintenance fees paid by a lessee to a third party maintenance contractor are not included in the measure of taxable rental receipts. This is true even though the contract between the lessor and the lessee may specify and require that the lessee contract with a particular named maintenance company (assuming the lessor and the maintenance company are not related corporations). 3/4/83.