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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > T > 557.0000 Transportation Charges > Annotation 557.0320

Sales and Use Tax Annotations


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T

557.0000 Transportation Charges—Regulation 1628

Annotation 557.0320

557.0320 Leases. The application of tax to delivery charges for property transferred under a lease is the same as it is with respect to property sold when the lease is made under circumstances resulting in taxability of rental charges. Such leases are "continuing sales." 5/22/67.