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 335.0019

335.0019 Feed Wagon. A feed wagon is a vehicle which mixes various feed ingredients while transporting the feed from storage bins to feeding troughs, all of which are on the same property a short distance apart. It does not normally travel on the highway. However, the rental of a feed wagon manufactured by the lessor and mounted on a truck chassis purchased for resale was a rental of mobile transportation equipment because the wagon is capable of transporting property (feed) substantial distances, if necessary. The lessor is thus the consumer of the tangible personal property including any purchased fabrication labor going into the making of the feed wagon. The lease is not a "sale" for sales and use tax purposes. 7/5/78.