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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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105.0000 Aircraft—Regulation 1593
Annotation 105.0192
105.0192 Noncommon Carriage Operation. Air taxi operators are authorized to operate by the Federal Aviation Administration under Part 135 of Title 14 of the Code of Federal Regulations. Under "Part 135" the carrier must have the sole possession, control and use of the licensed aircraft during flight. Other uses of aircraft, such as rentals, flight instruction, and the providing of a pilot for a fee are regulated by Part 91.
Many aircraft owners make uses of the aircraft under both Part 135 and Part 91. The fact that the operator has been licensed under Part 135 does not cause Part 91 flights to be treated as exempt. For example, when an aircraft is rented to a customer with a pilot but for a separate fee, and the customer has ultimate control over the aircraft and pilot for passenger and/or cargo flights which are flown only pursuant to Part 91 rules, the flights are not for common carriage purposes. 11/3/93.