Special Rule: Airlines
Adopted in 1983, this model provides special industry rules for allocating and apportioning the income of commercial airlines and for sourcing receipts, property, and payroll.
Adopted Model
Special Rule: Airlines – Revised 2026 (PDF)
Document Library
2026 Model Archives
- Resolution Adopting the Revisions as Presented (PDF)
- Revisions as Presented to the Commission – (PDF)
- Report of the Hearing Officer on the proposed revisions (PDF)
- Briefing Book—MTC Special Industry Rule on the Sourcing of Airline Receipts (updated) (PDF)
- Status Report from the Work Group to the Uniformity Committee – 11-18-25 (PowerPoint) (PDF)
- Work Group Meeting Notes (11-7-25) (PDF)
- Slides on Draft Airline Regulation – November 2025 (PDF) (PowerPoint)
- Revised Model Draft (10-31-25) (Word) (PDF)
- Briefing Book on Airline Rule (PDF)
- Revised Model Draft (9-30-25) (Word) (PDF)
- Slides on Draft Airline Regulation – October 2025 (PDF)
- Comments submitted by A4A (PDF)
- Revised Model Draft (9-15-25) (Word) (PDF)
- Slides on Draft Airline Regulation – July 2025 (PDF) (PowerPoint)
- Briefing Book – Presented to the Uniformity Committee at the April 2025 Meeting (PDF)
- Special Airlines rule draft revision – updated 6/27/2023
- Sourcing of Airlines revenue – State chart
- Airline credit card memo
- Special Airlines rule draft revision – updated 6/2023
- Airline model rule – suggested changes – submitted by M. Harbur (April 20, 2023)
Prior 1983 Model and Related Archives
- 1983 – Airlines Model (PDF)
- 1983 – Notice and Submission of Proposed Airlines Model (PDF)
- 1983 – Hearing Officer Report – Airlines Model (PDF)
- 1982 – Hearing Transcript – Airlines Model (PDF)
- 1983 – Memo to Executive Committee – Airlines Model (PDF)
- 1982 – Letter from California FTB on Airlines Model (PDF)
- 1982 – Memo from Executive Director to Uniformity Committee (PDF)
- 1981 – Letter from Airlines Industry to Executive Director (PDF)
- 1981 – Memo from Executive Director on Meeting with the Airlines Industry (PDF)
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