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 335.0090
335.0090 Vans. A van equipped with a seat in the front only, is "mobile transportaton equipment." If leased in that condition by the lessor, the sale of the van to the lessor by a dealer is a taxable retail sale even though the lessee may subsequently install seats in the rear. 5/26/77.