Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > A > 105.0000 Aircraft > Annotation 105.0140

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 105.0140

105.0140 Hovercraft. A hovercraft, a craft which is propelled three to four feet above the surface of land or water on a cushion of air created by a turbine powered fan, is not designed for transportation of persons or property in "navigable airspace" and, therefore, does not qualify as an aircraft. 2/7/68.