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

Annotation 715.0270

(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.