Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
250.0000 FOREIGN CONSULS—Regulation 1619
(b) USE TAX
250.0120 Foreign Airline Company. The imposition of the use tax on spare aircraft parts installed in this state for a foreign airline company is not in violation of tax reciprocity agreements under treaties between the U.S. and France. The treaties were signed long after the imposition of a use tax by this state and the tax is not discriminatory, being imposed to the same extent on domestic aircraft companies. 4/1/65.