Sales and Use Tax Administrative Hearing Docket # 2007-161 - 12/11/2007

Issue: (1) Whether the Taxpayer’s rentals of tents, equipment, inflatable attractions, popcorn machines and cotton candy machines to customers are subject to sales tax. (2) Whether delivery charges associated with the rental of the Taxpayer’s tangible personal property are subject to sales tax. (3) Whether if the Taxpayer’s employees deliver, set up and maintain tangible personal property such as inflatable attractions for customers this is considered equipment furnished with an operator.