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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 715.0000 Aircraft Common Carriers and Waterborne Vessels > Annotation 715.0460

Uniform Local Sales and Use Tax Annotations

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715.0000 Aircraft Common Carriers and Waterborne Vessels—Regulation 1805

Annotation 715.0460

(c) Matters Common to Both Categories

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715.0460 Certificate. In order to be considered a common carrier, the carrier must offer to the public to carry persons, property or messages. If a carrier is considered a common carrier under the rules and regulations of the Interstate Commerce Commission, it will be considered a common carrier. It is not necessary to have a California Public Utilities Commission certificate in order to be considered a common carrier. 12/28/64.