Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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W

600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0012

(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.