Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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L

335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661

Annotation 335.0046

335.0046 Loading and Unloading Equipment. Equipment leased to a U.S. Government contractor and used for loading and unloading government property being transported to various military bases in the United States is not exempt from sales tax under section 6006(g)(4) of the Revenue and Taxation Code because that exemption applies only to mobile transportation equipment used to transport property a distance and not to equipment specially used for loading and unloading only. 12/16/69; 9/16/87. (See also Regulation 1661.)