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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.3980

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

Annotation 330.3980

(d) "Substantial Change in Form"

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330.3980 Irrigation Pipes.

(1) Irrigation pipe and fittings were purchased tax-paid. A coupler was welded on one end of the pipe and a latch on the other end. A sprinkler was also attached. Under these circumstances, the property was not substantially changed in form and the rental receipts were not taxable.

(2) Irrigation pipe and fittings were purchased tax-paid. One end of the pipe was expanded, a couple was welded on it, nine holes were cut in the pipe, and a gate valve was screwed into each hole. Under these circumstances, the property was substantially changed in form and the rental receipts were taxable. 11/1/67; 8/21/90.