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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > L > 335.0000 Leases of Mobile Transportation Equipment > Annotation 335.0005

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335.0000 Leases of Mobile Transportation Equipment— Regulation 1661

Annotation 335.0005

335.0005 Catering Trucks. Airline catering trucks, designed with a high lift body which are of a type that can be licensed with the DMV for use on public roads and which normally carry persons or property substantial distances are mobile transportation equipment. 9/26/74. (Am. 2000–1).