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Letter Ruling

Letter Ruling Letter Ruling 83-26: Rental of Trailer to Cable Television Company

Date: 04/06/1983
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Sales and Use

April 6, 1983



On behalf of ******************** ("Lessor"), you inquire whether the rental of a trailer to ******************** ("Lessee") is subject to the Massachusetts sales tax. The Lessee is a cable television company. The trailer is designed to be used as mobile office space.

For sales tax purposes, "sale" is defined as including leases and rentals of tangible personal property (G.L. c. 64H, § 1(12)(a)).

The sales tax exemptions that apply to the cable television business are limited to purchases of certain consumable materials, tools and fuel, and certain machinery and replacement parts, used directly and exclusively in television transmission (G.L. c. 64H, § 6(r), (s)).

Based on the foregoing, it is ruled that the Lessor's rental of a trailer to the Lessee for use in its cable television business is subject to the sales tax.

Very truly yours,

/s/Ira A. Jackson

Ira A. Jackson
Commissioner of Revenue


LR 83-26

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