Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(a) IN GENERAL
600.0012 Barge Used as Ferry Dock. A barge, approximately 112' by 52' in size which will be used as a ferry dock and a passenger loading platform for ferry boat services, does not qualify for the watercraft exemption since it will be used principally in intrastate commerce. 3/20/90.