Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

V

585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0190

(a) GENERALLY

585.0190 Sale of Aircraft by a Seller of Vehicles. A sale of an aircraft by a person holding a seller's permit for the sale of vehicles is not subject to sales tax unless that person also sold aircraft in sufficient manner to require the holding of a seller's permit solely due to the aircraft sales. section 6283 exempts the one aircraft sale from sales tax unless the retailer is required to hold a seller's permit for aircraft sales even if the retailer is required to hold a seller's permit for sales of vehicles or vessels. 10/14/87.