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    <title>TAXABILITY OF RENTING OF IMMOVABLE PROPERTY SERVICES – DIFFERENCE OF OPINION AND MODIFIED ADVANCE RULING</title>
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    <description>Entitlement to the renting-of-immovable-property exemption depends on whether the provider qualifies as a governmental authority under the notification definition, specifically by meeting the participation/control criterion and performing functions akin to those of a municipality; the AAR indicated exemption if such status is established, while the AAAR, noting insufficient information and a difference of opinion, found the status indeterminate and the exemption not admissible on the available facts.</description>
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      <description>Entitlement to the renting-of-immovable-property exemption depends on whether the provider qualifies as a governmental authority under the notification definition, specifically by meeting the participation/control criterion and performing functions akin to those of a municipality; the AAR indicated exemption if such status is established, while the AAAR, noting insufficient information and a difference of opinion, found the status indeterminate and the exemption not admissible on the available facts.</description>
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