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BTLG Table of Contents > Sales and Use Tax Annotations > V > 585.0000 Vehicles, Vessels, and Aircraft > Annotation 585.0190

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V

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585.0000 Vehicles, Vessels, and Aircraft—Regulation 1610

Annotation 585.0190

(a) Generally

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585.0190 Sale of Aircraft by a Seller of Vehicles. A sale of an aircraft by a person holding a seller's permit for the sale of vehicles is not subject to sales tax unless that person also sold aircraft in sufficient manner to require the holding of a seller's permit solely due to the aircraft sales. section 6283 exempts the one aircraft sale from sales tax unless the retailer is required to hold a seller's permit for aircraft sales even if the retailer is required to hold a seller's permit for sales of vehicles or vessels. 10/14/87.