Railroad rolling stock; exemption

Official source

Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of, the service to, and the storage, use, or other consumption in this state of railroad rolling stock whether owned by a railroad or by any other person.

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Railroad rolling stock; exemption

Official source

Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of, the service to, and the storage, use, or other consumption in this state of railroad rolling stock whether owned by a railroad or by any other person.