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Business Taxes Law Guide—Revision 2025

BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.2260

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

Annotation 330.2260

(a) In General

330.2260 Film for Textbook Production. The lease of film negatives or positives for textbook production is subject to tax. The measure of the tax is the royalty payment. 12/12/69.