Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661
335.0049 Mobile CT Scan Units. Mobile CT Scan Units have the external appearance of that of semi-trailer moving vans. The medical equipment is located and permanently affixed in the semi-trailer in accordance with various floor plans offered by the manufacturer of the units. The units are purchased by a lessor for lease to persons who in turn, enter into agreements with various hospitals whereby the units are to be present at those hospitals during certain periods each week. The lessee is required to provide two experienced full time technologists to operate each unit on site.
Since these units are capable of being used to transport persons or property for substantial distances and at highway speeds, they meet the criteria for mobile transportation equipment under section 6023. Therefore, the units must be treated as mobile transportation equipment. 4/26/84.