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
(a) MATTERS COMMON TO BOTH CATEGORIES
(2) "Direct" Use of Property
715.0230 "Directly Used"—Explained. The rationale of Annotations 715.0200, 715.0220, and 715.0340 is that those items reasonably necessary for the physical operation of the aircraft (i.e., fuel, repair parts, etc.) and those items reasonably necessary for the sustenance of passengers in flight can be considered as "directly used." Included in this latter category are food service and similar commissary supplies; however, alcoholic beverages, tobacco products, playing cards, and books are excluded. Also excluded are glasses, stirrers, napkins, etc., used in the service of alcoholic beverages. 6/27/73.