Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Uniform Local Sales and Use Tax Annotations
715.0000 AIRCRAFT COMMON CARRIERS AND WATERBORNE VESSELS—Regulation 1805 (View entire section)
(a) MATTERS COMMON TO BOTH CATEGORIES
(1) General
- 715.0010 Air Cargo Containers.
- 715.0040 Exclusive Use—General.
- 715.0080 Leases.
- 715.0120 Leases.
- 715.0180 Supplemental Air Carrier.
(2) "Direct" Use of Property
- 715.0270 Fuel Sold to Airlines.
- 715.0275 Internal Bookkeeping Machines.
- 715.0310 Pillows and Pillowcases.
- 715.0360 Uniforms.
(c) AIRCRAFT COMMON CARRIERS AND WATERBORNE VESSELS
- 715.0460 Certificate.
- 715.0465 Certificates of Public Convenience and Necessity.
- 715.0490 Fuel Used in County of Purchase.
- 715.0515 Local Tax Exemptions.
- 715.0517 Packing Material Supplied to Customers.
- 715.0518 Place of Sale for Fuel Sold to Aircraft Common Carrier.
- 715.0520 Private Carriers.
- 715.0580 Wholly Interstate Carrier—Constitutionality.