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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.3470

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

Annotation 330.3470

(b) Rental Receipts—Items Included and Excluded

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330.3470 Operator Services. When a transaction is a true lease, because the lessor will lease the property with or without an operator, the charges for the optional operator are not part of the rentals payable from the lease, for purposes of the sales and use tax. However, if the optional operator performs fabrication for a consumer, the charge for the operator is taxable as a sale of tangible personal property, unless the operator qualifies as a "special employee" of the lessee. 4/8/1994.