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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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505.0000 Sales to the United States and Its Instrumentalities—Regulation 1614
Annotation 505.0590
(b) Agencies Not Qualifying for Exemption
505.0590 Pilot Training. Leases of aircraft to pilot training schools which train students under federal programs are not exempt. Aircraft are mobile transportation equipment, leases of which are uses by the lessor. Thus, tax applies to the lessor's use of the aircraft whether the payments by the U.S. Government are made to the students or directly to the school. 2/8/79.