Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661
335.0072 Portable Air Compressors. Portable air compressors mounted on trailers are mobile transportation equipment if they are designed for movement over the highway for substantial distances. A four-wheel trailer which cannot be moved at highway speeds is not mobile transportation equipment. 5/13/80.