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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 335.0018
335.0018 Engines—Aircraft. Aircraft engines which are placed in standby services pending a need for attachment to an airframe are mobile transportation equipment. Accordingly, a lease of an aircraft engine is subject to the provisions of Regulation 1661 upon the initial lease rather than at the time it is placed on the aircraft. 3/25/75.