Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0535 Office Boat. A floating office was constructed on a concrete hull and moored to pilings by chains. All utilities and services are attached to the pier. The floating office does not have a v-shaped or cantered bow and is thus not designed for navigation. At time of construction, it was intended to remain in one place and has remained there for over ten years.
Based on these facts, the office boat is not a vessel. Furthermore, it is concluded to be real property in that it was designated from its inception to function as an office building and has the attribute of realty in respect to permanency of location. Accordingly, tax does not apply to the in-place sale of the office boat. 8/20/91.