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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.1940

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

Annotation 330.1940

(a) In General

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330.1940 Control. The providing of animals for performance and exhibition, with the animal's owner always accompanying the animal and retaining control of the animal, does not constitute a lease of the animals. For a lease to occur, the tangible personal property must be under the direction and control of the lessee. When the animal owner retains direction and control, the customer has not leased the animals but, rather, has engaged the services of the owner and the animals. 7/7/69; 1/14/86. (Am. 2001–3).