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This Ruling has been obsoleted in part by AN 2000(8)

Ruling 89-236


The total gross receipts for chartering aircraft are subject to sales and use tax when a certificated air carrier purchases an aircraft for resale in the regular course of business and uses said aircraft for chartering purposes while it is being held for resale. Accordingly, if the aircraft is used within this State, the gross receipts for the chartering service are taxable.

Brokerage fees are subject to sales and use tax when the sales of the aircraft occur in Connecticut.

Rental fees for the storage of aircraft are not subject to sales and use tax.


November 22, 1989