Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0205

105.0205 Replacement Parts for Aircraft. Periodic maintenance on aircraft leased to a common carrier is performed out of state. The aircraft returns to California in the course of resuming its role as a common carrier.

Use tax does not apply to the purchase of any parts installed as part of the periodic maintenance out of state. If the replacement parts are installed as a result of periodic maintenance performed in California, sales tax would apply to the sale of the replacement parts. 3/9/88.

(Note: Amendments to section 6366, effective October 1, 1996, re aircraft parts.)