Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > A > 105.0000 Aircraft > Annotation 105.0013

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

Annotation 105.0013

---

105.0013 Air Taxi—Carriage of Aircraft Owner. The purchaser of an aircraft leases it to a certified air taxi operator. Most of the subsequent air taxi billings by the operator of the aircraft are to the owner. If the owner does not receive a preferential rate or some basis not available to the public at large, the carriage of the owner is regarded as common carriage. 7/25/94.