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

Annotation 715.0010

(a) MATTERS COMMON TO BOTH CATEGORIES

(1) General

715.0010 Air Cargo Containers. Air cargo containers are transported to shippers who fill them. Then the filled containers are transported over the highway to the air carrier's docks. When shipping space is available, the filled containers are loaded on the aircraft and carried to the destination. Cargo in incoming containers is delivered in the containers and over the roads and highway to the consignor of the goods. Under these circumstances the cargo containers are not used by the aircraft operator exclusively in the operation of aircraft as common carriers of persons or property for hire or compensation. Therefore, the exemption provided by Regulation 1805 does not apply with respect to such cargo containers. 1/27/83.