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 715.0180

(a) MATTERS COMMON TO BOTH CATEGORIES

(1) General

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).