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 715.0200

(a) MATTERS COMMON TO BOTH CATEGORIES

(2) "Direct" Use of Property

715.0200 Alcoholic Beverages. The sale of alcoholic beverages to airlines or other carriers is not exempt from state-administered local sales or use taxes. Such property is not regarded as being "directly used in the transportation of persons," or as "supplies and equipment used or consumed directly in the carriage of persons or property." 5/4/65.