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Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > L > 335.0000 Leases of Mobile Transportation Equipment > Annotation 335.0075

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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.