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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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L
330.0000 Leases of Tangible Personal Property—In General—Regulation 1660
Annotation 330.4120
(d) "Substantial Change in Form"
330.4120 "Side Shifter" Added to Fork Lift Truck. The addition of a "side shifter" to a leased fork lift truck, which significantly increased the truck's capabilities, constituted a substantial change in the form of the property being leased. 9/22/66.