Table of Contents
- 3. Environmental Taxes
- 4. Communications and Air Transportation Taxes
- 5. Manufacturers Taxes
- 6.
Retail Tax on Heavy Trucks, Trailers, and Tractors
- Highway vehicle.
- Vehicles not considered highway vehicles.
- Separate purchase.
- Leases.
- Exported vehicle.
- Tax on resale of tax-paid trailers and semitrailers.
- Use treated as sale.
- Sale.
- Long-term lease.
- Short-term lease.
- Related person.
- Exclusions from tax base.
- Sales not at arm's length.
- Installment sales.
- Repairs and modifications.
- Further manufacture.
- Rail trailers and rail vans.
- Parts and accessories.
- Trash containers.
- House trailers.
- Camper coaches or bodies for self-propelled mobile homes.
- Farm feed, seed, and fertilizer equipment.
- Ambulances and hearses.
- Truck-tractors.
- Concrete mixers.
- Registration requirement.
- Further manufacture.
- 7.
Ship Passenger Tax
- 8. Foreign Insurance Taxes
- 9. Obligations Not in Registered Form
| More Online Publications |