Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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W

600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0070

(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.