Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0063

105.0063 Common Carrier. An air carrier has a contract with the United States government for carrying persons and property. The contract is limited to a maximum of one year with a right of further extension. The contract is also limited to specific days of the week. In addition, there is no indication that any particular aircraft was purchased by the air carrier for the government contract.

Under these circumstances, the use of the aircraft should be regarded as common carriage as long as the air carrier holds itself out to the public as a carrier of persons and/or property indiscriminately. This can be established by the air carrier's advertising in phone books, brochures, or other items. After this common carrier status is established, if it can be proven that the carrier has transported the public in several flights and has also had specific contracts with specific persons to haul them for a specific period of time, the carriage under specific contracts should also be treated as common carriage. 9/3/75.