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 715.0460

(c) AIRCRAFT COMMON CARRIERS AND WATERBORNE VESSELS

715.0460 Certificate. In order to be considered a common carrier, the carrier must offer to the public to carry persons, property or messages. If a carrier is considered a common carrier under the rules and regulations of the Interstate Commerce Commission, it will be considered a common carrier. It is not necessary to have a California Public Utilities Commission certificate in order to be considered a common carrier. 12/28/64.