Ago

QUESTIONS: 1. Are two-way mobile radios installed in concrete mixer trucks, which are properly tagged vehicles, exempt from tangible personal property taxation? 2. Are all two-way mobile radios installed in properly tagged vehicles exempt from tangible personal property taxation?

SUMMARY: Two-way mobile radios installed in properly tagged vehicles, including concrete mixer trucks, are exempt from tangible personal property taxation as "household goods" and "personal effects" under s. 3(b), Art. VII, State Const., when such radios are used for personal purposes and not for commercial purposes…