Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
105.0000 AIRCRAFT—Regulation 1593
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.