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 715.0260

(a) MATTERS COMMON TO BOTH CATEGORIES

(2) "Direct" Use of Property

715.0260 Forms—Office Machines. Freight billing forms are "office or shop equipment or supplies," which under Regulation 1805 do not qualify for the common carrier local tax exemptions. 1/14/66; 10/25/89.