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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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L
335.0000 Leases of Mobile Transportation Equipment— Regulation 1661
Annotation 335.0087
335.0087 Truck Cranes. Truck cranes with a lifting capacity of 10–25 tons are classified as "mobile transportation equipment." Although not controlling in itself, the fact that the 10–25 ton cranes do not require special permits to travel on the highway distinguishes these cranes from the larger cranes and makes them less amenable to a finding that they are not for use for substantial distances.
With respect to the question of whether these truck cranes carry persons or property, it is concluded that they do. The truck cranes carry drivers who are required to operate the cranes and also carry the crane itself. 5/24/77.