Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
205.0000 BUSINESS INVENTORY EXEMPTION
205.0082 Mobile Radios. Radio-telephone companies that provide radios to their customers may do so as part of providing a communication service and without a separate charge, may lease the radios at a fixed rate with communication service provided for a separate charge, or may sell the radios and separately bill for the communication service. To the extent radios in inventory are to be leased or sold rather than provided as part of the communication service and without a separate charge, they are eligible for exemption. C 5/12/1980.