Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0008


600.0008 Barge. Generally, a clamshell barge cannot qualify for the watercraft exemption because it is not used for the transportation of property or persons for hire. 5/13/68.