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 715.0220

(a) MATTERS COMMON TO BOTH CATEGORIES

(2) "Direct" Use of Property

715.0220 Books and Playing Cards. Booklets and playing cards placed on aircraft for the convenience of passengers are not "supplies and equipment used or consumed directly in the carriage of persons," and are not "directly used in the transportation of persons or property." Only items used in the operational sense, as distinguished from items used for the enjoyment of passengers, are "directly used" within the meaning of the regulation. 4/18/67.