Airport fixed base operators do business in a number of ways.
In addition to making sales of new and used aircraft, charter service is available, in some instances aircraft are available for lease or rental or flight instruction, and gasoline, lubricating oils and greases and repair services are generally sold. Only aircraft purchased for resale or rental may be purchased tax-free as for resale. By electing to pay a tax on the value of the aircraft withdrawn for demonstration purposes, a person may reduce his tax liability on a replacement demonstrator up to the amount realized on the sale of the used demonstrator. All sales of new and used aircraft are subject to the tax when delivered to customers in South Carolina. When aircraft are purchased for use outside this state the tax likewise applies unless the seller, as a condition of the sale, delivers the aircraft to customers at points outside this state.