Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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A

105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0100

105.0100 Gliders. Although gliders are designed for navigation in the air, they are not aircraft within the meaning of aection 6274 because they are not powered contrivances. 4/16/68.