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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.3628

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

Annotation 330.3628

(b) Rental Receipts—Items Included and Excluded

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330.3628 Videotape Rental—Rewind Charge. A rewind fee is considered an optional service and not subject to tax when customers can avoid paying the fee by rewinding the videotape themselves. 3/27/90.