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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 715.0000 Aircraft Common Carriers and Waterborne Vessels > Annotation 715.0520

Uniform Local Sales and Use Tax Annotations

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715.0000 Aircraft Common Carriers and Waterborne Vessels—Regulation 1805

Annotation 715.0520

(c) Aircraft Common Carriers and Waterborne Vessels

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715.0520 Private Carriers. The exemption of sales to common carriers does not apply to sales to private or contract carriers. 10/18/56.