Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0180

105.0180 Leasing. The assignment of an aircraft to a holding company and the leasing of it back to customers while the aircraft is in California, is a use "otherwise than in removal" and hence would exclude the transaction from the exemption afforded in section 6366. 8/3/54.