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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.3539

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

Annotation 330.3539

(b) Rental Receipts—Items Included and Excluded

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330.3539 Repossession Charge. Repossession charges for costs incurred in repossessing a leased automobile that are separately collected from a lessee are in the nature of damages and are not part of the total consideration paid for use of the property. Tax does not apply to such charges. 3/5/75.