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 715.0520

(c) AIRCRAFT COMMON CARRIERS AND WATERBORNE VESSELS

715.0520 Private Carriers. The exemption of sales to common carriers does not apply to sales to private or contract carriers. 10/18/56.