Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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A

105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0012

105.0012 Aircraft Test Flights. Test flights of an aircraft purchased for the purpose of modification for high altitude parachute jumping do not qualify as "non use" of the aircraft pursuant to Regulation 1593(c) as that classification applies only to test flights of aircraft sold to common carriers, foreign governments, and nonresidents. The purchasers of this aircraft do not fall into any of these categories. Making the test flights is a taxable use. 5/30/86.