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 715.0360

(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.