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
(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.