Ariz. Admin. Code § 15-5-1408

Current through Register Vol. 30, No. 24, June 14, 2024

Section R15-5-1408 - Rental of Aircraft

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.

Ariz. Admin. Code § R15-5-1408

Amended by final rulemaking at 6 A.A.R. 2594, effective June 12, 2000 (Supp. 00-2).