Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661
335.0018 Engines—Aircraft. Aircraft engines which are placed in standby services pending a need for attachment to an airframe are mobile transportation equipment. Accordingly, a lease of an aircraft engine is subject to the provisions of Regulation 1661 upon the initial lease rather than at the time it is placed on the aircraft. 3/25/75.