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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 335.0965
335.0965 Leases of Aircraft Engines—Standby. The lease of an aircraft engine for use in stand-by service is a lease of mobile transportation equipment. Mobile transportation equipment includes property which is or becomes a part of mobile transportation equipment. 3/25/75.