Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0160


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.