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After a passenger saw his overheating e-cigarette smoking on a flight to Indianapolis in December 2016, an American Airlines crew used fire extinguishers to extinguish the device, and the flight was diverted to Little Rock

Application of Local Use Tax Local use tax applies to all sales of tangible personal property that are subject to the retailers compensating use tax, according to the same sourcing rules used for retailers sales and consumers use taxes that are discussed on page 12