Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018
 

BTLG Table of Contents > Sales and Use Tax Annotations > A > 105.0000 Aircraft > Annotation 105.0066

Sales and Use Tax Annotations


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A

105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0066

105.0066 Common Carrier—Operational Use. Where an aircraft is purchased for lease to a lessee who will use the aircraft as a common carrier in charter operations and will also use the aircraft for noncommon carrier flights, the lessee's "operational use" of the aircraft during the test period (Regulation 1593) determines whether the sale of the aircraft to the lessor is exempt from tax. If the lessee merely rents out the aircraft without a pilot or uses the aircraft for flight instruction, such use would be operational use that is not common carrier use. 3/27/84.