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BTLG Table of Contents > Sales and Use Tax Annotations > A > 105.0000 Aircraft > Annotation 105.0120

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A

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105.0000 Aircraft—Regulation 1593

Annotation 105.0120

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105.0120 Helicopter. A complete helicopter is an aircraft within section 6366 exemption, but parts thereof are not within the exemption. 10/24/52.