Chapter 9-4 Tax Exemptions D. Limousine businesses and the furnishing of transportation services. 1. Under M.G.L. c. 64H, s. 1(13)(b), transportation services are not subject to Massachusetts sales and use tax. 2. If the customer of a limousine business hires a Limousine to be driven by an employee of the limousine business, the transaction is a nontaxable transportation service. 3. If the customer of a limousine business hires a limousine to be driven by the customer, the transaction is a taxable rental of tangible personal property. 4. The occasional or incidental taxable rental of a limousine by a limousine business to a customer does not alter the requirement that the limousine business pay sales tax on its purchases of limousines upon registration. E. Limousine businesses to be removed from current listing of Massachusetts lessors. The Commissioner will require all limousine businesses to identify themselves as limousine businesses under procedures to be announced by the Department, in accord with 830 CMR 64H.25.1(15). The Commissioner will remove limousine businesses from the current list of Massachusetts lessors described in 830 CMR 64H.25.1(7)(b)5. 6/97 9:52