Texas Court Reverses Comptroller On Helicopter Sales Tax

Law360, New York (February 12, 2014, 3:25 PM EST) -- A Texas helicopter rental company on Wednesday won a tax battle in the Texas Court of Appeals against state regulators who said it could not claim sales tax exemptions for two choppers it purchased to rent to customers.

The state’s tax code exempts from sales tax all authorized aircraft sold to transport people or property, but Amarillo, Texas-based Cirrus Exploration Co. rents out its helicopters, along with its pilots, for aerial tours, photography, surveys and inspections.

The state comptroller argued — and a review board upheld...
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