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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > D > 210.0000 Demonstration, Display and Use of Property Held for Resale > Annotation 210.0580

Sales and Use Tax Annotations


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D

210.0000 Demonstration, Display and Use of Property Held for Resale—General—Regulation 1669

Annotation 210.0580

(a) General

210.0580 Transportation of Executives—Or Engineering Tests. Aircraft to transport executives and other people on one-way trips, such people not being potential purchasers, or use of aircraft extensively for engineering tests, do not constitute "demonstration or display" and are taxable uses. 1/12/55.