Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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A

105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0220

105.0220 Sale and Installation of a Wiring System to a Foreign Carrier. An equipment manufacturer sells and installs a wiring system in a new aircraft purchased by a foreign carrier. This sale and installation is exempt from sale or use tax under section 6366. This is based on the theory that sale and installation of the wiring system constitutes a step in the manufacture of a completed aircraft. 12/27/68.