Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Uniform Local Sales and Use Tax Annotations
715.0000 AIRCRAFT COMMON CARRIERS AND WATERBORNE VESSELS—Regulation 1805
(a) MATTERS COMMON TO BOTH CATEGORIES
715.0180 Supplemental Air Carrier. An airline which has been issued a supplemental air carrier certificate by the Civil Aeronautics Board and is authorized to make charter flights in the United States and Pacific area, qualifies as a public utility and common carrier under Regulation 1805. 6/30/65. (Am. 2002–2).