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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 335.0120

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L

335.0000 Leases of Mobile Transportation Equipment— Regulation 1661

Annotation 335.0120

335.0120 Vessel Leased for Stationary Storage. An ocean going vessel fully outfitted for ocean travel and not integrated into real property is leased for purposes of stationary storage of cement. The lease is a lease of mobile transportation equipment because the vessel was designed for and is capable of transportation as a vessel. 1/15/87.