Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
560.0000 UNITED STATES, SALE BY—"SURPLUS PROPERTY"
560.0180 Surplus Property. Where a vessel is purchased from the Maritime Commission as a disposal agency after such vessel had been declared as surplus property by the owning agency, the purchase price is subject to use tax. 9/4/53.