Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0197

105.0197 Principal Use Test. Flights from an out-of-state purchase point to points in California are regarded as being included in total flight hours in determining whether the principal use of an aircraft is exempt. Flights from a base to a repair location are also included. Neither type of flight is regarded as exempt. The principal use test begins with the first operational use of aircraft after purchase. The time at which charter flight approval is issued by the Federal Aviation Authority has no bearing on the principal use test other than flights prior to the issuing of approval cannot be regarded as exempt. 3/15/94.