§ 1825. Aircraft Common Carriers.
18 CA ADC § 1825Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration-- Business Taxes (State Board of Equalization-- Business Taxes, See Ch. 6 and 9.9)
Chapter 4. Sales and Use Tax (Refs & Annos)
Article 20. Transactions (Sales) and Use Taxes
18 CCR § 1825
§ 1825. Aircraft Common Carriers.
(1) State-administered district transactions (sales) tax does not apply to sales of tangible personal property to operators of aircraft to be used or consumed principally outside the county in which the sale is made if such property is to be used or consumed directly and exclusively in the use of such aircraft as common carriers of persons or property under the laws of this state, the United States, or any foreign government. Tax applies, however, to sales of fuel and petroleum products on and after July 29, 1991.
(2) State-administered district use tax does not apply to the storage, use, or other consumption of tangible personal property purchased by operators of aircraft when such property is used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government. Effective July 29, 1991, this exemption is not available for the storage, use, or other consumption of fuel and petroleum products. This exemption is in addition to that provided in sections 6366 and 6366.1 of the Revenue and Taxation Code.
(c) Conditions of Exemption. The exemption for operators of aircraft common carriers applies only if the property is used directly and exclusively in the exempt activity. This exemption is limited to supplies and equipment (excluding fuel and petroleum products effective July 29, 1991) used or consumed directly in the carriage of persons or property. It does not include office or shop equipment or supplies or any other property not directly used or consumed in the carriage of persons or property.
(d) Leases. If property is leased to an operator of an aircraft common carrier under a lease which is a continuing sale or a continuing purchase, unless otherwise exempted, either the use tax or transactions (sales) tax applies to the gross receipts from the lease during such period of time that the property is in a taxing jurisdiction.
Credits
Note: Authority cited: Sections 7051, 7261 and 7262, Revenue and Taxation Code. Reference: Sections 7261 and 7262, Revenue and Taxation Code.
History
1. Amendment of subsection (c) filed 4-16-85; effective thirtieth day thereafter (Register 85, No. 16). For prior history, see Register 80, No. 9.
2. Editorial correction of subsection (c) filed 1-17-86; effective thirtieth day thereafter (Register 86, No. 3).
3. Amendment filed 5-9-88; operative 6-8-88 (Register 88, No. 20).
4. Change without regulatory effect pursuant to section 100, title 1, California Code of Regulations, and editorial correction to insert subsection (b)(2), which remained effective but was omitted due to clerical error, filed 7-26-88 (Register 88, No. 32).
5. Amendment of subsections (b)(1)-(c) and form in Appendix filed 12-9-92; operative 1-8-93 (Register 92, No. 50).
6. Change without regulatory effect amending Appendix filed 1-13-2005 pursuant to section 100, title 1, California Code of Regulations (Register 2005, No. 2).
7. Change without regulatory effect amending Appendix filed 12-16-2015 pursuant to section 100, title 1, California Code of Regulations (Register 2015, No. 51).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 1825, 18 CA ADC § 1825
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