We are not persuaded that the Legislature intended the source of the property to be the determinative factor. Rather, we are of the opinion that the essential nature of the property to the use of the aircraft is more important. Thus, we hold that the items in question, seats, galleys, other furnishings, electronic communication devices and other aircraft control devices, are not accessories because they are essential to and contribute to the primary operation of a commercial passenger aircraft. A commercial aircraft could not effectively provide passenger service and comfort without seats, galleys, furnishings and electronic and control devices. The trial court improperly granted summary judgment in favor of defendant.
Taxpayer is entitled to judgment awarding the refund in question.
Because we reverse the ruling of the trial court for the aforementioned reasons, it is not necessary for us to address plaintiff's second assignment of error. Reversed and remanded for entry of judgment for taxpayer.