Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
105.0000 AIRCRAFT—Regulation 1593
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.