Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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V

585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0160

(a) GENERALLY

585.0160 Ocean Liner. The sale of the ocean liner, Queen Mary, does not qualify as an exempt occasional sale. The liner is a vessel as defined for use tax purposes and the retail sale of a vessel is specifically excluded from being an exempt occasional sale. 8/22/67.