Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661
335.0070.150 Pickup Trucks. The fact that the lessee may chose to use pickup trucks within a restricted physical area does not change the pickup's classification as mobile transportation equipment.
Application of tax cannot be dependent on events which may occur subsequent to the time the equipment is leased. 4/27/90.