Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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L

335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661

Annotation 335.0070.150

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.