Reg. 21.1-450.3. - Rental, leasing, and licensing for use of equipment with operator.
Latest version.
In cases where the tangible personal property is rented, leased, or licensed with
an operator provided by the lessor, the charge for the operator shall not be includable
in the gross income from the rental, lease, or license of such tangible personal property
if the charge for the operator and the charge for the use of the equipment are separately
itemized to the lessee and separately maintained on the books and records of the lessor.
(Res. No. 4491, § 1, 6-14-11)
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