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 600.0130

(c) COMMERCIAL DEEP SEA FISHING OPERATIONS

600.0130 Fees from Sport Fishing. Fees from sport fishing are included within the meaning of gross receipts from commercial fishing operations in determining whether the presumption contained in section 6368(b) is applicable. 3/17/80.