Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0059.200

105.0059.200 Common Carriage—Banner Towing and Aerial Photography.
Although such operations may be carried on under the authority of the laws of the United States, banner towing and aerial photography do not constitute common carrier operations.

Once it has been established that the operator offers his services to the public indiscriminately, and has in fact carried the public on several flights, specific contracts with persons to haul them for specific periods will be considered common carriage. Not included in this category is the purchase of a particular plane for the specific purpose of entering into a long term carriage contract with a particular person. 10/31/75.