Sales Tax Information Bulletin

 The Tax Policy Division has updated six sales tax information bulletins to reflect a clarification of our policies concerning the taxability of various charges applied by merchants to rental and lease transactions. The bulletins that were changed are as follows:

• Sales Tax Information Bulletin #42 (Rental and Leasing of Tangible Personal Property) – This bulletin was suspended in 2005. The bulletin has now been updated to remove obsolete information and replace it with information relevant to the passage of the definitions of “lease” and “rental” (as well as “gross retail income”) in 2003.
• Sales Tax Information Bulletin #26 (Dry Cleaning and Laundry Establishment’s Rental and Non-rental Services) – Aside from nonsubstantive, technical changes, this bulletin has been edited to include a reference to Sales Tax Information Bulletin #42.
• Sales Tax Information Bulletin #28L (Leases of Motor Vehicles & Trailers) – Aside from nonsubstantive, technical changes, this bulletin has been edited to include a reference to Sales Tax Information Bulletin #42.
• Sales Tax Information Bulletins #8 (Computer Software & Hardware), #30 (Entertainment Products), and #47 (Auto Rental Excise Tax) were minimally updated to include a reference to Sales Tax Information Bulletin #42.

To see other Information Bulletins and Departmental Notices check out our Tax Library.