Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0122

105.0122 Helicopters Used in Fire Fighting. Rotocraft or helicopters used in fire fighting and external-load operations may qualify for the common carrier exemptions provided in sections 6366 and 6366.1. This is true regardless of whether that use is authorized under Part 133, Part 135 or any other part of the Federal Aviation Regulations. However, any operation as a common carrier which is not within the use for which certification is obtained does not qualify for the exemption, e.g. a use which is in violation of the certificate.

To qualify, the aircraft must be used in common carrier operations and those operations must be consistent with its licensing authority. For example, a helicopter transporting persons or property for compensation on flights authorized by Part 133 of the Federal Aviation Regulations would qualify, assuming the services are offered indiscriminately to the public or some portion of the public for compensation. 4/26/91.