Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

L

335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661

Annotation 335.0045

335.0045 Leases to United States Government. The use tax is imposed on the lessor of any mobile transportation equipment, when leased to the United States Government, in the same manner as leases to any other person. The lessor is responsible for the use tax and the U.S. Government is not subject to tax. 12/16/92.