Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610
585.0003.500 Barge. A barge is a "vessel" within the meaning of section 6273 and its purchase is subject to tax. It is irrelevant that subsequent to the purchase it was "connected to real property by piling rings and pilings." 12/14/95.