Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Transactions and Use Tax Annotations > 810.0000 Aircraft Common Carriers and Waterborne Vessels Transactions and Use Tax Annotations 810.0000 AAircraft Common Carriers and Waterborne Vessels—Regulation 1825(View entire section) 810.0014 Certificates of Public Convenience and Necessity 810.0020 Exemption Certificates 810.1010 Place of Sale for Fuel Sold to Aircraft Common Carrier