Undercofler v. Whiteway Neon Ad, Inc.

Frankum, Judge.

1. “Every lessee or rentee of tangible personal property in this State shall be liable for a tax thereon at the rate of three per cent, of the gross lease or rental charge therefor. Said tax shall be paid by the lessee or rentee to his lessor or rentor, and said lessor or rentor, as a dealer under this Chapter, shall remit same to the State Revenue Commissioner, . . . Every lessor or rentor of tangible personal property in this State shall be a dealer as defined in this Chapter and shall be liable for a tax thereon at the rate of three per cent, of his gross lease or rental…