Ariz. Admin. Code § 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.
Notes
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