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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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330.0000 Leases of Tangible Personal Property—In General—Regulation 1660
Annotation 330.4020
(d) "Substantial Change in Form"
330.4020 Parking Lot Equipment. Automatic entry and exit equipment used in parking lots is not leased in substantially the same form as acquired when the lessor engineers and designs the equipment, purchases the numerous component parts from various suppliers, and assembles the parts into the finished equipment. 9/23/68.