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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 715.0000 Aircraft Common Carriers and Waterborne Vessels > Annotation 715.0260

Uniform Local Sales and Use Tax Annotations

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715.0000 Aircraft Common Carriers and Waterborne Vessels—Regulation 1805

Annotation 715.0260

(a) Matters Common to Both Categories

(2) "Direct" Use of Property

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715.0260 Forms—Office Machines. Freight billing forms are "office or shop equipment or supplies," which under Regulation 1805 do not qualify for the common carrier local tax exemptions. 1/14/66; 10/25/89.