Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
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
715.0270 Fuel Sold to Airlines. Sales of jet fuel used by airlines for pilot training or for testing engines is not exempt from local tax. 7/27/72.