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BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.3060

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

Annotation 330.3060

(a) In General

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330.3060 Use Tax Refund. A lessor who purchased house trailers ex-tax and placed them in rental service and elected to report his use tax liability measured by his purchase price is not entitled to a refund of use tax when he returned the property to the seller, since he had incurred use tax liability when he first placed the property in rental service. 4/15/68.