Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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230.0000 FEDERAL AREAS—Regulation 1616

Annotation 230.0020

230.0020 Boat. Use of boat on territorial waters located within the constitutional geographic area of this state constitutes a use within this state. 6/14/51. (Am. 2000–1).