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 335.0070

335.0070 Pickup Camper. Since a house car is included within the definition of a passenger vehicle under section 465 of the Vehicle Code, a lease of a combination pickup and camper which is registered as a house car with the Department of Motor Vehicles will not be regarded as a lease of mobile transportation equipment within the meaning of section 6023 effective January 1, 1972. 1/19/72.