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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 335.0090
335.0090 Vans. A van equipped with a seat in the front only, is "mobile transportaton equipment." If leased in that condition by the lessor, the sale of the van to the lessor by a dealer is a taxable retail sale even though the lessee may subsequently install seats in the rear. 5/26/77.