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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.4000

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

Annotation 330.4000

(d) "Substantial Change in Form"

330.4000 Minor Repairs. Minor repairs and adjustments to recently purchased equipment which do not change its functional abilities or significantly increase its value do not constitute substantial changes in form. 8/19/65.