Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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L

335.0000 LEASES OF MOBILE TRANSPORTATION EQUIPMENT— Regulation 1661

Annotation 335.1250

335.1250 Mobile Carpet Cleaning Machine. A mobile carpet cleaning machine which is not permanently attached to the truck on which it is being carried and which machine is unloaded and placed on a service cart before being used is not mobile transportation equipment under Regulation 1661. The carpet cleaning machine is not a component part of the truck upon which it is being carried and, therefore, is not mobile transportation equipment. 10/7/83.