Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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F

250.0000 FOREIGN CONSULS—Regulation 1619

Annotation 250.0110

(b) USE TAX

250.0110 Foreign Air Carrier—Corporation Not Wholly Owned by a Foreign Government. A foreign corporation which is substantially an air carrier, but not wholly owned by a foreign government, is not exempt from use tax. Thus, it is not treated any differently than any other person for purposes of section 6009.1 which requires that the properties be purchased "for use solely outside the state". 5/10/90.