Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661
335.0079 Subleases—Use Tax Obligation on Nonexempt Use. Since the lessor is the consumer of mobile transportation equipment (MTE), any use of the MTE by the lessee or sublessee is attributable to the lessor. Hence, if a use tax obligation arises as a result of a nonexempt use of the MTE in this state by the sublessee (e.g., failure to meet the test of first use in interstate commerce), the prime lessor would be liable for the use tax. 10/3/95.