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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 335.1250
335.1250 Mobile Carpet Cleaning Machine. A mobile carpet cleaning machine which is not permanently attached to the truck on which it is being carried and which machine is unloaded and placed on a service cart before being used is not mobile transportation equipment under Regulation 1661. The carpet cleaning machine is not a component part of the truck upon which it is being carried and, therefore, is not mobile transportation equipment. 10/7/83.