Quantum Corporation



Gross Receipts Tax – rental of real property or granting of a license to use; equipment rental; is TP an agent; validity of assessment for 6 year statute of limitation; Penalty; DECISION – agreements are not for rental of real property-receipts were for granting a license to use; equipment rental receipts are taxable; TP not an agent; assessment was valid and due; Penalty abated – TP not negligent.