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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 335.0980

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L

335.0000 Leases of Mobile Transportation Equipment— Regulation 1661

Annotation 335.0980

335.0980 Leases to the United States. Lessors of mobile transportation equipment are the consumers of that equipment. Therefore, the leases of mobile transportation equipment to the United States government or any other party are not sales and are taxed in the same manner. 5/24/84.