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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 335.0085

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L

335.0000 Leases of Mobile Transportation Equipment— Regulation 1661

Annotation 335.0085

335.0085 Trans-O-Vac. Trans-O-Vac is a pickup which has a sweeper installed on a pickup chassis. Since it is capable of transporting persons or property substantial distances, it is mobile transportation equipment. 3/11/75.