Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0195

105.0195 Powerline and Pipeline Patrol. The key issue in determining whether the usage of an aircraft qualifies for the common carrier exemption is whether the aircraft was used for transporting persons or property. An aircraft used only for power line and pipeline patrol would not qualify for the exemption. However, the use would not be disqualified just because the transport of persons or property happens to be while also patrolling a pipeline or powerline. Thus, if the aircraft was hired to fly an employee of the owner of the pipeline or powerline along a powerline the use of the aircraft would qualify for the exemption so long as all other criteria were met. If the aircraft merely flew the line without transporting either persons of property, the aircraft would not qualify for the exemption. 1/28/93.