Gross lease charges Do not include any of the following if separately stated (LCB R105-09-approved 11/09): Airport access fees Reimbursement of property taxes Filing fees under Uniform Commercial Code Late payment penalty Disposition fee EXCEPTION: Charges for damages for which lessee is held responsible are exclusive of the original rental or lease contract, including charge-back fee or damage reimbursement and will be considered as a taxable sale of tangible personal property from either the person making the repair for the lessor or from the lessor for the responsible party.
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