Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(a) IN GENERAL
600.0016 Cargo Spreaders. Cargo spreaders which are a component and integral part of the cargo handling equipment permanently affixed to a ship are component parts of the ship for purposes of the watercraft exemption. If the spreaders are instead attached to and used in conjunction with shoreside cargo handling equipment they are not component parts of the ship. 4/4/77.