Regulation 8A-475.1 Distinction Between Transporting for Hire and Certain Related Activities.
This regulation is included in your selections.
The hiring of mobile equipment (cranes, airplanes, limousines, etc.) is deemed rental, leasing, or licensing for use of tangible personal property whenever the charge is for a fixed sum or hourly rate. By comparison, the activity of a common carrier conveying goods or persons for a fee based upon distance, and not time, shall be considered transporting for hire. ((O)08-08, 04/16/2008)