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 715.0275

(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.