Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661
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.