Transportation (in sales and use tax law) generally refers to companies who are in the business of transporting tangible personal property for others in interstate and/or intrastate commerce.
The Federal Register of March 31, 2016, carried a Notice of Proposed Rulemaking from the federal Internal Revenue Service proposing permanent rules for the 12 percent excise tax on the sale of trucks, trailers, and parts and for the federal tax on heavy tires.
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