Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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105.0000 AIRCRAFT—Regulation 1593

Annotation 105.0296

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).