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
715.0275 Internal Bookkeeping Machines. The airline's internal bookkeeping machine and communications device used to determine availability of passenger or cargo space on particular future flights is not a device directly used in the transportation of persons and property as are the ticketing machines, credit card stampers and baggage scales. 1/21/74.