Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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L

335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661

Annotation 335.0005

335.0005 Catering Trucks. Airline catering trucks, designed with a high lift body which are of a type that can be licensed with the DMV for use on public roads and which normally carry persons or property substantial distances are mobile transportation equipment. 9/26/74. (Am. 2000–1).