Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(a) IN GENERAL
600.0040 Freight Containers. The watercraft exemption in section 6368 is not applicable to the sale of freight containers, which are designed for land movement as well as for storage in vessels for movement at sea. 11/26/58.