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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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335.0000 Leases of Mobile Transportation Equipment— Regulation 1661
Annotation 335.0016.150
335.0016.150 Derrick Barges. Derrick barges that are 30 or more feet in length are "ships" for purposes of section 6023. However, they are not mobile transportation equipment unless they transport persons or property for "substantial" distances. A barge which is used in constructing wharves, building breakwaters, and dredging harbors generally is moved from jobsite to jobsite carrying equipment. Accordingly, it is mobile transportation equipment. 3/6/85.