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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 335.0072

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L

335.0000 Leases of Mobile Transportation Equipment— Regulation 1661

Annotation 335.0072

335.0072 Portable Air Compressors. Portable air compressors mounted on trailers are mobile transportation equipment if they are designed for movement over the highway for substantial distances. A four-wheel trailer which cannot be moved at highway speeds is not mobile transportation equipment. 5/13/80.