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
715.0310 Pillows and Pillowcases. Pillows and pillowcases used aboard aircraft are not regarded as directly and exclusively used in the use of aircraft as common carriers. The local sales tax and district sales tax apply to the sale or use of pillows and pillowcases by aircraft common carriers. 9/16/83.