Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(a) IN GENERAL
330.2040 Chartered Fishing Trips. The purchase of an individual ticket for a fishing trip from a charter boat operator establishes a contract for carriage rather than a rental of the boat. Where fishing tackle is rented for use on the boat during a trip, the receipts for the rental of the tackle within the state are subject to use tax. 2/15/68.