Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(a) IN GENERAL
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.