Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
105.0000 AIRCRAFT—Regulation 1593
105.0190 Modifications to Aircraft. A company which sold modular kitchens for installation on aircraft may not claim the exemption if it is unable to demonstrate that the kitchens were installed as part of or a step in the manufacture or completion of a new aircraft. The sale of a modular kitchen as part of a repair or replacement in an aircraft which had previously been sold and placed in common carrier service does not qualify for the exemption described in Regulation 1593(d). 1/17/95.