Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
500.0000 SALES TO COMMON CARRIERS—Regulation 1621
500.0025 Aircraft Cargo Containers. Igloos are large empty thin walled containers into which air common carriers place parcels and other property. During use in the aircraft, they are fastened inside the aircraft. These containers are "used by the carrier in the conduct of its business as a common carrier" as required by Regulation 1621. The sale of these cargo containers will be exempt from tax if the other requirements set forth in Regulation 1621 are met. One of the other requirements is that the property not be put to use until after the transportation outside the state. 8/21/90.