Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Transactions and Use Tax Annotations

810.0000 AIRCRAFT COMMON CARRIERS AND WATERBORNE VESSELS—Regulation 1825

Annotation 810.0014

810.0014 Certificates of Public Convenience and Necessity. Since 1978, the federal requirement that air carriers possess certificates of public convenience and necessity no longer applies. At about the same time, the California Public Utility Commission also eliminated such requirement. The requirement for air carriers to operate "under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States," as set forth under Regulations 1805(b)(2) and 1825(b)(2) is no longer applicable. Accordingly, sales to aircraft common carriers qualify for the exemption under the above regulations if the remaining conditions of the exemption are met. 3/10/86.