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 715.0310

(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.