Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610
585.0025 Family Exemption—Transfer by an Association. An "association" is among the entities within the definition of "person" in section 6005, and every person selling an aircraft is a retailer. (Section 6275(a).) Since an association is a legal entity separate from its members, the transfer of an aircraft from an association to the mother of one of the two members of the association is not eligible for the family exemption as a sale from child to parent. The transfer is a taxable sale. 2/21/78.