Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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A

105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0013

105.0013 Air Taxi—Carriage of Aircraft Owner. The purchaser of an aircraft leases it to a certified air taxi operator. Most of the subsequent air taxi billings by the operator of the aircraft are to the owner. If the owner does not receive a preferential rate or some basis not available to the public at large, the carriage of the owner is regarded as common carriage. 7/25/94.