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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 335.0045.300

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335.0000 Leases of Mobile Transportation Equipment— Regulation 1661

Annotation 335.0045.300

335.0045.300 Limited Fuel Capacity. Floating platforms which are designed to carry campers, trailers, motor homes, or other recreational vehicles but which contain a fuel capacity of only forty gallons are not mobile transportation equipment. Although they are long enough (thirty feet or more) to fit the definition of "ship," the limited fuel capacity is insufficient to provide carriage of persons or property for substantial distances. 11/20/79.