Retail sales: aircraft acquired for use outside the State - Repealed effective October 1, 2019

*This information is for Model City Tax Code purposes only.

Model City Tax Code Regulation 465.4 is repealed effective October 1, 2019.

"Aircraft acquired for use outside the State" means aircraft, navigational and communication instruments, and other accessories and related equipment sold to:

(a) Any foreign government for use by such government outside of this State.

(b) Persons who are not residents of this State and who will not use such property in this State other than in removing such property from this State. This subsection also applies to corporations that are not incorporated in this State, regardless of maintaining a place of business in this State, if the principal corporate office is located outside this State and the property will not be used in this State other than in removing the property from this State.