Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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500.0000 SALES TO COMMON CARRIERS—Regulation 1621

Annotation 500.0054

500.0054 Cargo Containers. Cargo containers (a.k.a. igloos) are large, empty, thin-walled, enclosed containers into which the common carrier places parcels and property. When used, the cargo containers are filled and loaded into the fuselage of an aircraft. The containers are custom designed to the specification of the carrier. During use in the carrier's aircraft, the containers are fastened inside the aircraft. The common carrier in this case purchases empty containers and ships them empty to its out-of-state location.

The exemption provided by section 6385 applies to all property, except fuel and petroleum products, used by the carrier in the conduct of its business as a common carrier if the sale satisfies the requirements of the exemption. The sale to the carrier will be exempt if the requirements of Regulation 1621(b)(1) and proof of exemption described in Regulation 1621(c)(1) are met. 8/21/90.