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Business Taxes Law Guide – Revision 2021
 

Sales And Use Tax Law

CHAPTER 3.5. VEHICLES, VESSELS, AND AIRCRAFT *

Article 1. Definitions

Section 6274


6274. "Aircraft." "Aircraft" means any contrivance designed for powered navigation in the air except a rocket or missile.

History—Stats. 1982, Ch. 1589, in effect January 1, 1983, deleted "powered" before "contrivance" and added "powered" before "navigation."

Replacement Parts.—"Aircraft" is not to be interpreted to include replacement parts thereof. National Aircraft Leasing, Ltd. v. State Board of Equalization (1979) 90 Cal.App.3d 549.


* Chapter 3.5 was added by Stats. 1965, p. 5443, operative August 1, 1965.