Laws, Regulations and Annotations

Search

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

Annotation 105.0060


105.0060 Common Carrier. A company operating under an "air taxi/commercial operator" certificate issued by the Federal Aviation Administration, providing air transportation to the public in an aircraft under control of the company's pilot at a rate based on mileage plus standby and other charges, on a nonscheduled basis, is a common carrier within the meaning of sections 6366 and 6366.1. 5/26/69.