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The lease may be a credit sale and taxes are due on the installment payments.

If the lease is a true lease, then lessor must pay tax when the lessor acquires the computers or must obtain permission from the department to collect tax on the lease payments.

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If you are on a personal connection, like at home, you can run an anti-virus scan on your device to make sure it is not infected with malware.PLR-16-002 Oil and Gas Well Cementing Products and Services Charges for services performed in connection with manufacturing cement slurry must be included in the total taxable sales price.Examples of such services include analytical services needed to create the cement slurry and delivery of the cement slurry to the purchaser.However, the installation of the cement slurry is not performed in connection with the manufacture of the cement slurry and, therefore, is not included in the price upon which tax is calculated.PLR-16-004 Amenity Fee The amenity fee is subject to tax because the amenity fee is included in the charge for taxable living accommodations.GIL-17-004 Change Orders Related to Long Term Leases The replacement of existing equipment with new equipment does not convert a long term lease to a short term lease.