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NOTICE OF PROPOSED RULE MAKING Carriage and Use of Radio and Circuit Procedures at, or in the Vicinity of, Nontowered Aerodromes Amendments to Cars 166 and 166AThis NORM will be of interest to: Aircraft
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Carriage and use tax is a tax on the privilege of using tangible personal property for a longer period of time in a state in which it was purchased without payment of the state's sales tax.
Anyone who purchases tangible personal property in one state and then brings it into another state for use is generally required to file carriage and use tax.
Carriage and use tax forms can typically be filled out online or by mail, providing information about the purchased property and its use in the new state.
The purpose of carriage and use tax is to ensure that the state where the property is being used receives tax revenue for the privilege of using the property within its borders.
Information such as the purchased property's description, purchase price, date of purchase, location of purchase, and intended use in the new state may need to be reported on a carriage and use tax form.
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