Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

L

335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661

Annotation 335.0075

335.0075 Sailboats. Sailboats less than 30 feet in length are not "mobile transportation equipment" within the meaning of section 6023. 2/21/73.