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Chapter 4.12 — SALES AND USE TAX

1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or…

Riverside County Municipal Code · 2026-09 edition · updated 2026-09-27 · Riverside County

be exempt from the tax due under this chapter;

c.

In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code, the storage, use or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government is exempt from eighty (80) percent of the tax.

(Ord. 438.9 §§ 1 (part), 2 (part), 2000; Ord. 438.8 § 4, 1983)

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