âSaleâ and âpurchase,â for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor lease arrangement described in Section 168(f)(8) of the Internal Revenue Code of 1954, as amended by Section 208 of Public Law 97-248, Section 5 of Public Law 97-354, and Section 102 of Public Law 97-448, or pursuant to a sale-leaseback or lease-leaseback arrangement which includes a safe harbor lease arrangement. For purposes of this section, âqualified mass commuting vehicleâ means a qualified mass commuting vehicle as defined in Section 103(b)(9) of the Internal Revenue Code of 1954.
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