Sports or recreational equipment definition

Sports or recreational equipment means an item:
Sports or recreational equipment means any structure, equipment, or facility normally used for sporting or recreational activity including but not limited to such items as basketball hoops, swing sets, swimming pools, nets of various types, play sets, toys, boats, etc.

Examples of Sports or recreational equipment in a sentence

  • SUMMARY OF THE RULE OR CHANGE: The proposed section provides an inclusive list of items that constitute Sports or recreational equipment for sales tax purposes.

Related to Sports or recreational equipment

  • Capital Equipment means machinery and equipment purchased or leased, and used in this state by the purchaser or lessee primarily for manufacturing, fabricating, mining, or refining tangible personal property to be sold ultimately at retail if the machinery and equipment are essential to the integrated production process of manufacturing, fabricating, mining, or refining. Capital equipment also includes machinery and equipment used primarily to electronically transmit results retrieved by a customer of an online computerized data retrieval system.

  • Recreational vehicle means a vehicle which is:

  • Terminal Equipment means all telephone instruments, including pay telephone equipment, the common equipment of large and small key and PBX systems and other devices and apparatus, and associated wirings, which are intended to be connected electrically, acoustically or inductively to the telecommunication system of the telephone utility.

  • Control equipment means equipment necessary for the setting and/or unsetting of an immobilizer.

  • Equipment is all “equipment” as defined in the Code with such additions to such term as may hereafter be made, and includes without limitation all machinery, fixtures, goods, vehicles (including motor vehicles and trailers), and any interest in any of the foregoing.

  • Mobility enhancing equipment means equipment, other than durable medical equipment or a motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer, dispensed pursuant to a prescription, including repair or replacement parts for that equipment, that is all of the following:

  • Recreational Vehicle (RV means a vehicle, which is:

  • Fuel burning equipment means any furnace, boiler, apparatus, stack and all associated equipment, used in the process of burning fuel.