Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 14 - TRANSPORTING CLASSIFICATION
Section R15-5-1408 - Rental of Aircraft
Universal Citation: AZ Admin Code R 15-5-1408
Current through Register Vol. 30, No. 38, September 20, 2024
A. Gross proceeds of sales or gross income from transporting by aircraft freight or property from one point to another point in this state is included in the tax base under the transporting classification.
B. A charge for the use of an aircraft when a pilot is not provided is rent. Gross proceeds of sales or gross income from the rental or leasing of aircraft is included in the tax base under the personal property rental classification unless a specific deduction or exclusion applies.
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