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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 330.2311.250

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

Annotation 330.2311.250

(a) In General

330.2311.250 Leases of Signs. A lease of a sign, which is a fixture, by a manufacturer of the sign is a lease of tangible personal property subject to tax on rental receipts when the manufacturer has the right of removal upon breach or termination and it is not the lessor of the realty. 10/24/96.