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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.3970

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

Annotation 330.3970

(d) "Substantial Change in Form"

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330.3970 Fences. Leased fences are of two types. First, there are wire and post fences in which the taxpayer takes rolls of chainlink fencing and posts to the jobsite, embeds the posts in the ground, and attaches the chainlink fencing to the post. Such fences are considered leased in substantially the same form as purchased.

The second type of fence is a panel fence, in which the taxpayer manufactures fencing panels out of tubing, chainlink fencing, and sometimes barbwire. After manufacturing such panels, taxpayer takes the panels to thejobsite and attaches them to one another without any need to embed in the ground. Such fences are not leased in substantially the same form as purchased. 9/26/86.