Section 1805 - Aircraft Common Carriers(a) Definition--"Common Carriers." As used herein, the term "common carriers" means persons who engage in the business of transporting persons or property for hire or compensation and who offer their services indiscriminately to the public or to some portion of the public.(b) Aircraft Common Carriers.(1) The state-administered Bradley-Burns local 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 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. Exemption rates and their effective dates are provided in the Appendix.(2) The state-administered Bradley-Burns local 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 sales tax applies to the gross receipts from the lease during such period of time that the property is in a taxing jurisdiction.Cal. Code Regs. Tit. 18, § 1805
1. Amendment of subsection (c) filed 2-28-80; effective thirtieth day thereafter (Register 80, No. 9). For prior history, see Register 75, No. 44.
2. Amendment filed 10-14-83; effective thirtieth day thereafter (Register 83, No. 42).
3. Amendment of subsection (b) filed 4-16-85; effective thirtieth day thereafter (Register 85, No. 16).
4. Amendment of subsections (b) and (c) and Appendix filed 5-16-88; operative 6-15-88 (Register 88, No. 21).
5. Change without regulatory effect of Appendix pursuant to section 100, title 1, California Code of Regulations filed 7-26-88 (Register 88, No. 32).
6. New subsections (b)-(b)(2) and relettering, amendment of subsection (c) and form in Appendix filed 12-21-92; operative 1-20-93 (Register 92, No. 52).
7. Change without regulatory effect amending subsection (b)(1), NOTE and Appendix filed 1-12-2005 pursuant to section 100, title 1, California Code of Regulations (Register 2005, No. 2).
8. Change without regulatory effect amending NOTE and Appendix filed 12-16-2015 pursuant to section 100, title 1, California Code of Regulations (Register 2015, No. 51). Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 7202 and 7203, Revenue and Taxation Code.
1. Amendment of subsection (c) filed 2-28-80; effective thirtieth day thereafter (Register 80, No. 9). For prior history, see Register 75, No. 44.
2. Amendment filed 10-14-83; effective thirtieth day thereafter (Register 83, No. 42).
3. Amendment of subsection (b) filed 4-16-85; effective thirtieth day thereafter (Register 85, No. 16).
4. Amendment of subsections (b) and (c) and Appendix filed 5-16-88; operative 6-15-88 (Register 88, No. 21).
5. Change without regulatory effect of Appendix pursuant to section 100, title 1, California Code of Regulations filed 7-26-88 (Register 88, No. 32).
6. New subsections (b)-(b)(2) and relettering, amendment of subsection (c) and form in Appendix filed 12-21-92; operative 1-20-93 (Register 92, No. 52).
7. Change without regulatory effect amending subsection (b)(1),Note and Appendix filed 1-12-2005 pursuant to section 100, title 1, California Code of Regulations (Register 2005, No. 2).
8. Change without regulatory effect amending Note and Appendix filed 12-16-2015 pursuant to section 100, title 1, California Code of Regulations (Register 2015, No. 51).