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Business Taxes Law Guide—Revision 2024
Uniform Local Sales and Use Tax Annotations
715.0000 Aircraft Common Carriers and Waterborne Vessels—Regulation 1805
Annotation 715.0080
(a) Matters Common to Both Categories
(1) General
715.0080 Leases. The exemption of common carriers does not apply to sales made to a firm owning and leasing aircraft to carriers. 10/4/56.