Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > A > 105.0000 Aircraft > Annotation 105.0205

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

---

A

---

105.0000 Aircraft—Regulation 1593

Annotation 105.0205

---

105.0205 Replacement Parts for Aircraft. Periodic maintenance on aircraft leased to a common carrier is performed out of state. The aircraft returns to California in the course of resuming its role as a common carrier.

Use tax does not apply to the purchase of any parts installed as part of the periodic maintenance out of state. If the replacement parts are installed as a result of periodic maintenance performed in California, sales tax would apply to the sale of the replacement parts. 3/9/88.

(Note.—Amendments to section 6366, effective October 1, 1996, re aircraft parts.)