Laws, Regulations and Annotations

Search

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 330.3660

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

L

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

Annotation 330.3660

(c) Continuing Sale and Purchase

330.3660 Mexico—Aircraft Leased in. The rental receipts from a leased aircraft, which was purchased ex-tax, will not be subject to the tax when the plane is delivered to the lessee in Mexico for exclusive use there. 6/1/66.