Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

A

105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0090

105.0090 Firefighting Flights and External Load Operations. Firefighting flights and external load operations will qualify as common carrier use provided: (1) The flight transports persons or property for compensation; (2) the flights are offered indiscriminately to the public or to some portion of the public; and (3) the flights are authorized by the person's FAA certificate.

When a person provides carriage for firefighters from Point A to Point B, that flight qualifies as a common carrier flight if it meets the above requirements.

Also, if a person provides carriage of firefighting supplies picked up at Point A and delivered to Point B, that flight qualifies as common carrier flight if it meets the above requirements.

If the same person carries water in its aircraft from Point A and drops the water on a fire at Point B, this flight would not qualify as a common carrier flight. Such a flight would not be regarded as a flight for the purpose of transporting persons or property for compensation but rather as a flight to provide the service of firefighting. 4/26/91; 5/14/91.