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BTLG Table of Contents > Sales and Use Tax Annotations > V > 585.0000 Vehicles, Vessels, and Aircraft > Annotation 585.0055

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V

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585.0000 Vehicles, Vessels, and Aircraft—Regulation 1610

Annotation 585.0055

(a) Generally

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585.0055 Hot Air Balloons. The Board has ruled that a hot air balloon is not an aircraft for purposes of Regulation 1610. The application of tax to the transfer of a balloon is the same as it is to tangible personal property in general. 3/28/91.