Was a Trans-O-Vac pickup with a vacuum sweeper installed on its chassis mobile transportation equipment?

Plain-English summary

Audit staff asked how to classify a Trans-O-Vac pickup with a vacuum sweeper installed on its chassis.

California treated the unit as mobile transportation equipment because it was the kind of property capable of transporting persons or property substantial distances.

The memorandum was only one substantive sentence and expressly acknowledged that the question was not free from doubt. It did not discuss the resulting tax measure or reporting method.

Classification basis and missing material

The subject line identifies rentals of a Datsun pickup and vacuum sweepers, while the substantive sentence describes the Trans-O-Vac simply as a pickup with a sweeper installed on a pickup chassis. The source supplies no make or model link between those descriptions, serial number, chassis or sweeper specifications, weight, registration, highway capability, passenger or cargo capacity, travel record, or actual operating evidence.

Counsel says the Legal Division reviewed material supplied with Hollywood Auditing's February 13 memorandum. Neither that memorandum nor any supplied item is included in the official PDF. The page also lacks the redacted party's identity, purchase, lease or rental agreement, customer, price, rent, return, assessment, payment, or other tax record.

The live 335.0085 annotation materially tracks the pickup/sweeper description and MTE conclusion. It omits counsel's express statement that the issue was “not free from doubt,” the Datsun/rental subject line, the missing review material, and the absence of any tax-measure outcome.

Common questions

Did the sweeper installation prevent pickup-based MTE status?

No. The source classified the combined unit as MTE based on its substantial-distance transport capability.

Was the conclusion presented as obvious?

No. The author expressly said the issue was not free from doubt.

Did the published source include the equipment and rental evidence?

No. It says counsel reviewed supplied material, but the request and attachments are absent and the surviving sentence gives no unit specifications or rental records.

Citations and references

• The source did not cite a statute or regulation by number.
• February 13, 1975 Hollywood Auditing memorandum — referenced but not included
• Materials supplied with that memorandum — reviewed but not identified or included
• Unit specifications, registration, rentals, operating history, travel evidence, and tax records — not included

Verbatim support

From the official March 11, 1975 memorandum:

Although the question is not free from doubt, it is our opinion that the Trans-O-Vac, a pickup, which has a sweeper installed on a pickup chassis, should be regarded as mobile transportation equipment.

It is a kind of property that is capable of transporting persons or property substantial distances.

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/335-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/335-0085.pdf

Original ruling text

State of California

Board of Equalization
Legal Division

Memorandum

To:

Hollywood – Auditing (GAB)

From:

HDQTS – Tax Counsel

Subject:

L--- I--- G--(Rentals of Datsun Pickup and Vacuum Sweepers)

335.0085
Date:

March 11, 1975

SR – XX-XXXXXX

We have now completed our review of the material you supplied with your memo of February 13, 1975. Although the question is not free from doubt, it is our opinion that the Trans-O-Vac, a pickup, which has a sweeper installed on a pickup chassis, should be regarded as mobile transportation equipment. It is a kind of property that is capable of transporting persons or property substantial distances.

GLR:lb