Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
500.0000 SALES TO COMMON CARRIERS—Regulation 1621
500.0026 Aircraft Fuel Sales. An airline purchases fuel which is delivered to a storage system owned by the airline. Since the fuel is not delivered to tanks of an aircraft for immediate use, the sale is not exempt pursuant to section 6357.5. 2/23/95.