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BTLG Table of Contents > Transactions and Use Tax Annotations > 800.0000 Application of Transactions (Sales) Tax and Use Tax > Annotation 800.0035

Transactions and Use Tax Annotations

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800.0000 Application of Transactions (Sales) Tax and Use Tax—Regulation 1823

Annotation 800.0035

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800.0035 Purchase of Airplane—District Use Tax. An individual purchased an airplane located in a special taxing district. Although the purchaser subsequently re-registered the plane outside the district, the flight log disclosed that the airplane had been in the district 64.13% of the time, during the first six months after the initial flight. Since the airplane was in the district more than one half the time during the first six months, it must be presumed that the airplane was purchased for use in the district and that the district use tax applies. 4/26/91.