Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
500.0000 SALES TO COMMON CARRIERS—Regulation 1621
500.0090 Fuel Sold to Air Common Carriers. Sales of fuel to an air common carrier for immediate shipment or consumption in its business as an air common carrier on a flight whose first destination is a foreign destination is exempt from sales tax. A sale of fuel for consumption on a flight to either Alaska or Hawaii would not qualify for the exemption, and that sale would be subject to sales tax. 8/3/92.