Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661
335.0965 Leases of Aircraft Engines—Standby. The lease of an aircraft engine for use in stand-by service is a lease of mobile transportation equipment. Mobile transportation equipment includes property which is or becomes a part of mobile transportation equipment. 3/25/75.