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BTLG Table of Contents > Sales and Use Tax Annotations > L > 335.0000 Leases of Mobile Transportation Equipment > Annotation 335.0050

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L

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335.0000 Leases of Mobile Transportation Equipment— Regulation 1661

Annotation 335.0050

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335.0050 Motor Boats. Motor boats less than 30 feet in length are not "mobile transportation equipment" within the meaning of section 6023. 1/31/73.