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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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A
105.0000 Aircraft—Regulation 1593
Annotation 105.0064
105.0064 Common Carrier. A helicopter is leased to a person who holds an air taxi operating certificate from the Federal Aviation Administration. The helicopter is dedicated for use by a single client, under contract, who is also stated on the insurance policy covering its operation. In order for the helicopter to qualify for exemption under Regulation 1593(a)(1), the aircraft must be used as a common carrier of persons or property. As stated in Civil Code section 2118 " … every one who offers to the public to carry persons, property, or messages, excepting only telegraphic messages, is a common carrier of whatever he thus offers to carry." The above helicopter is dedicated exclusively for use by a single client. Therefore, it is not available "to the public" for carriage of person or property and it is not used as a common carrier of persons or property as required by Regulation 1593(a)(1). 1/13/81.