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Business Taxes Law Guide—Revision 2025
Uniform Local Sales and Use Tax Annotations
715.0000 Aircraft Common Carriers and Waterborne Vessels—Regulation 1805 (View entire section)
(a) Matters Common to Both Categories
(1) General
- 715.0010 Air Cargo Containers
- 715.0040 Exclusive Use—General
- 715.0080 Leases
- 715.0120 Leases
- 715.0180 Supplemental Air Carrier
(2) "Direct" Use of Property
- 715.0270 Fuel Sold to Airlines
- 715.0275 Internal Bookkeeping Machines
- 715.0310 Pillows and Pillowcases
- 715.0360 Uniforms
(c) Aircraft Common Carriers and Waterborne Vessels
- 715.0460 Certificate
- 715.0465 Certificates of Public Convenience and Necessity
- 715.0490 Fuel Used in County of Purchase
- 715.0515 Local Tax Exemptions
- 715.0517 Packing Material Supplied to Customers
- 715.0518 Place of Sale for Fuel Sold to Aircraft Common Carrier
- 715.0520 Private Carriers
- 715.0580 Wholly Interstate Carrier—Constitutionality