Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Uniform Local Sales and Use Tax Annotations

715.0000 AIRCRAFT COMMON CARRIERS AND WATERBORNE VESSELS—Regulation 1805

Annotation 715.0040

(a) MATTERS COMMON TO BOTH CATEGORIES

(1) General

715.0040 Exclusive Use—General. The requirement that the property shall be used "exclusively" in common carrier operations will be considered satisfied if the property is so used for at least six months after use commences. 2/17/59; 10/25/89.