Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661
335.0980 Leases to the United States. Lessors of mobile transportation equipment are the consumers of that equipment. Therefore, the leases of mobile transportation equipment to the United States government or any other party are not sales and are taxed in the same manner. 5/24/84.