Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(b) USE IN INTERSTATE OR FOREIGN COMMERCE
600.0102 Lease to Clean Up Oil Spills. Spilt oil is not cargo when it covers the water after being leaked by a platform or when it is leaked by a tanker. Accordingly, a vessel leased to clean up oil spills is not importing cargo (oil) obtained from such oil spills and is not used in interstate or foreign commerce. 5/23/92.