Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(b) USE IN INTERSTATE OR FOREIGN COMMERCE
600.0070 Component Parts of Vessel. Sales tax does not apply to purchases of parts that will become a component part of a vessel engaged as a passenger cruise line in the Far East. Although the vessel does not make a port of call in the United States, the vessel is engaged in foreign commerce for purposes of the exemption provided for in section 6368. 7/28/83.