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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 335.0600
335.0600 Center Mount Cranes. P&H/W350 and P&H/W100 center mount cranes are large power equipped cranes designed for use in the movement of heavy material at varying heights, chiefly at construction sites. Their base is specially designed for use on rough terrain. They are self-propelled and capable of movement over the public highway. However, it is not economically feasible to move the cranes by this method for distances in excess of 10 miles because of their limited speed and operating cost. The cranes are licensed for movement over the public highway but require trip permits for some moves.
Mobile transportation of the property is a necessary and essential purpose of its design and functional use. Also, transportation over the public highway is admittedly one of their uses. Therefore, these cranes qualify as mobile transportation equipment within the meaning of section 6023 and Regulation 1661. 6/24/76.