Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
A
105.0000 Aircraft—Regulation 1593 (View entire section)
- 105.0005 Aircraft and Gliders
- 105.0009 Aircraft—Purchaser Liable for Sales Tax
- 105.0010 Aircraft—Purchaser Liable for Sales Tax
- 105.0011 Aircraft Sales by Nondealers
- 105.0012 Aircraft Test Flights
- 105.0013 Air Taxi—Carriage of Aircraft Owner
- 105.0018 Air Taxi Operation—Repair Parts
- 105.0040 Charter Flights
- 105.0046 Charter to Owner-Lessor
- 105.0059 Common Carriage
- 105.0059.200 Common Carriage—Banner Towing and Aerial Photography
- 105.0060 Common Carrier
- 105.0061 Common Carrier
- 105.0062 Common Carrier
- 105.0063 Common Carrier
- 105.0064 Common Carrier
- 105.0065 Common Carrier
- 105.0065.500 Cargo Containers, Pallets and Nets
- 105.0066 Common Carrier—Operational Use
- 105.0066.500 Common Carrier Presumption
- 105.0067 Common Carrier Status—Sale to Related Corporation
- 105.0069 Common Carrier Use
- 105.0070 Common Carrier Use
- 105.0071 Common Carrier Use
- 105.0076 Corporate Aircraft Used in Interstate Operations
- 105.0080 Corporations
- 105.0085 Crop-Dusting
- 105.0087 Delivery to Nonresident
- 105.0088 Exclusive Use in Interstate Commerce
- 105.0089.500 Fire Extinguisher—Loading and Unloading Equipment
- 105.0090 Firefighting Flights and External Load Operations
- 105.0100 Gliders
- 105.0120 Helicopter
- 105.0122 Helicopters Used in Fire Fighting
- 105.0125 Helicopter Used for Medical Transportation
- 105.0130 Hot Air Balloons
- 105.0131 Hot Air Balloons
- 105.0140 Hovercraft
- 105.0155 Lease to Common Carrier After Private Lease
- 105.0160 Lease of Part of Aircraft
- 105.0170 Leased Aircraft—Repair Parts
- 105.0180 Leasing
- 105.0185 Loan of Engines
- 105.0190 Modifications to Aircraft
- 105.0192 Noncommon Carriage Operation
- 105.0195 Powerline and Pipeline Patrol
- 105.0197 Principal Use Test
- 105.0200 Purchase of Aircraft
- 105.0204 Refrigerators Installed in New Aircraft
- 105.0205 Replacement Parts for Aircraft
- 105.0220 Sale and Installation of a Wiring System to a Foreign Carrier
- 105.0260 Simultaneous Transactions
- 105.0290 Sublease to Common Carrier
- 105.0293 Sublease in Common Carrier Service
- 105.0296 Telephones Installed on Aircraft
- 105.0550 Use of Aircraft