Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0140

105.0140 Hovercraft. A hovercraft, a craft which is propelled three to four feet above the surface of land or water on a cushion of air created by a turbine powered fan, is not designed for transportation of persons or property in "navigable airspace" and, therefore, does not qualify as an aircraft. 2/7/68.