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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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515.0000 Service Enterprises Generally—Regulation 1501
Annotation 515.0955
(e) Miscellaneous Activities
515.0955 Crop-dusting. Crop-dusting does not qualify as a common carrier flight. Although the aircraft carries the dusting material from the loading point to the location of the fields, such a flight is not regarded as a flight for the purpose of transporting property for compensation. Rather the flight is regarded as an agricultural service of crop-dusting. 5/14/91.