Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0047


600.0047 Inflatable Life Rafts. For purposes of the watercraft exemption, inflatable life rafts are watercraft and the survival kits sealed therein are component parts of the watercraft. 6/21/67.