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
(a) MATTERS COMMON TO BOTH CATEGORIES
(2) "Direct" Use of Property
715.0360 Uniforms. Uniforms for use by company personnel are not within the exemption from local sales and use taxes applicable to certain property used by common carriers and waterborne vessels. We do not believe that uniforms for personnel meet the requirement of (d) of Regulation 1805. 4/4/67.