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
(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.