Section 423.15 does not apply to sales or use taxes levied on the following: 1. Theretail saleor transferof watercraft, modular homes, or mobile homes, and theretail sale, excluding lease or rental, of motor vehicles, trailers,semitrailers, or aircraft that do not qualify as transportation equipment, as defined in section 423.15, subsection 3. 2. The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in section 423.15, subsection 3, which shall be sourced in accordance with section 423.17. 3. Transactions to which direct mail sourcing is applicable, which shall be sourced in accordance with section 423.19. 4. Telecommunications services, as set out in section 423.20, which shall be sourced in accordance with section 423.20, subsection 2.
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