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 335.0009

335.0009 Classification of Equipment. The following equipment is classified as mobile transportation equipment. All of the equipment is licensed by DMV and is capable of moving at highway speeds for long distances:

(1) Trailer mounted water purification units. These units are mounted on trailers solely to be transported to the place where the water purification units are needed. The cost of the trailers is less than 18% of the cost of the completed units. However, the trailer units are licensed with the DMV as trailers.

(2) Cement mixers, air compressors, and vehicle engine hoists that are licensed for highway use and pulled behind a vehicle as mobile transportation equipment.

(3) Mobile water chilling units. These involve leases of mobile truck cranes which are capable of moving substantial distances at highway speeds. 4/5/77; 6/17/77; 2/28/78.