| http://www.w3.org/ns/prov#value | - asis, or on the acquisition of property for lease. (e) The retail sale, including lease or rental, of transportation equipment shall be sourced the same as a retail sale in accordance with the provisions of subsection (b), notwithstanding the exclusion of lease or rental in subsection (b). ???Transportation equipment??? means any of the following: (1) locomotives and railcars that are utilized for
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