Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Sales And Use Tax Law


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.