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