Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0089.500

105.0089.500 Fire Extinguisher—Loading and Unloading Equipment. A fire extinguisher located on a ramp adjacent to an aircraft does not qualify for the exemption provided for in section 6366(a)(2) [now 6366(a)(3)]. Neither does equipment used to load and unload passengers and cargo. 4/7/97. (Am. 2000–1).