Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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V

585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0173

(a) GENERALLY

585.0173 Refueling Vehicles. Effective July 3, 1984, Vehicle Code section 4021 was enacted which exempted from registration any vehicle used exclusively for refueling aircraft, if the vehicle is only operated on a highway for a distance not exceeding one-quarter mile each way to and from a bulk storage facility. 12/14/93.