Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2010
Sales And Use Tax Law
CHAPTER 3. THE SALES TAX
Article 1. Imposition of Tax
Section 6201.6
6201.6. Exemption from tax; aircraft common carriers. There are
exempted from the taxes imposed by Section 6201.5 the storage, use, or
other consumption in this state of tangible personal property, other than fuel
or petroleum products, to operators of aircraft to be used or consumed
principally outside the county in which the sale is made and directly and
exclusively in the use of the aircraft as common carriers of persons or
property under the authority of the laws of this state, the United States, or
any foreign government.
History.—Added by Stats. 2003, Ch. 13X (AB 7X), in effect August 2, 2003, but operative July 1, 2004.