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Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > L > 335.0000 Leases of Mobile Transportation Equipment > Annotation 335.0050

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L

335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661

Annotation 335.0050

335.0050 Motor Boats. Motor boats less than 30 feet in length are not "mobile transportation equipment" within the meaning of section 6023. 1/31/73.