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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 330.3460

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

Annotation 330.3460

(b) Rental Receipts—Items Included and Excluded

330.3460 Maintenance Services and Charges for Warranty. Where equipment is leased under a contract which provides that the lessee must contract with the lessor for parts warranty or maintenance services, the charges for such services are includable in taxable rental receipts. Separately stated charges for optional warranty or maintenance services are excludable from taxable rental receipts. 5/19/67.