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BTLG Table of Contents > Sales and Use Tax Annotations > A > 105.0000 Aircraft > Annotation 105.0130

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105.0000 Aircraft—Regulation 1593

Annotation 105.0130

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105.0130 Hot Air Balloons. Hot air balloons are not an "aircraft" within the meaning of section 6274. The powered heating unit installed on the hot air balloon allows the operator to control the altitude of the balloon. Horizontal movement, however, is subject to the movement of the wind or air flow. While the operator may select a course of direction by raising or lowering the balloon into the desired air flow, the actual movement and control is caused by the air flow and not a powered navigational unit. This is typified by the fact that under certain weather conditions the operator may not be able to dictate the direction of travel. 1/27/86.