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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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380.0000 Motor Vehicle and Aircraft Fuels—Regulation 1598
Annotation 380.0026
380.0026 Gasoline Sales on Wet Rentals of Mobile Transportation Equipment. A company manufactures and rents mobile transportation equipment to motion picture studios. Included in the receipts was a charge listed as "Mobile Crane Gas/Oil per mile." The company believes this item was a charge for rental of the mobile transportation equipment and not representative of a sale of gas. The company presented a number of letters from its customers which allege that due to the course of dealing, it was implicitly understood that the mileage charge was not for fuel but represented a charge made for the use of the vehicles similar to those mileage charges made by car rental agencies.
The fact that the company chose to charge for its fuel based upon mileage is its choice. The sales price of the fuel is separately stated from the rental charge. The customers agreed with those mileage charges and paid for gasoline and oil on a per-mile basis. The company is selling fuel, and it is the retailer of the fuel that it sold. 5/30/91.