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 335.0047

335.0047 Mobile Boiler Units. Mobile boiler units are mounted on trailers by four bolts. Each boiler unit is capable of being lifted off the trailer by a crane, using the permanently attached lifting hooks on the unit. They can be operated while resting on the ground or while still mounted on the trailer. Since the boiler units are not permanently attached to the underlying chassis, as they can be leased either in a mounted or unmounted condition, they are not considered a component part of the trailer. Thus, the boiler units are not mobile transportation equipment. 9/2/86.