Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
105.0000 AIRCRAFT—Regulation 1593
105.0296 Telephones Installed on Aircraft. Telephones permanently installed in the passenger seat backs or consoles for use by passengers to make calls are not parts associated with the functional aspects of the aircraft nor are they parts of a safety feature of the aircraft. Rather, they fall into the category of non-essential or comfort-related item under Regulation 1593 and tax applies to the charges made for these items. 9/10/99. (2000–2).