Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
105.0000 AIRCRAFT—Regulation 1593
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.)