Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661
335.0071 Portable Rock Crushers. Regulation 1661(b)(1) defines "mobile transportation equipment" as equipment used to transport persons or property for substantial distances. Portable rock crushers transport property and therefore satisfy the first part of the definition. Regarding the second part of the definition, equipment is considered capable of traveling "substantial distances" if it is able to travel or be towed at highway speeds. The portable rock crushers in question cannot be towed at highway speeds and, therefore, are not mobile transportation equipment. 5/17/78.