Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(c) COMMERCIAL DEEP SEA FISHING OPERATIONS
600.0160. Party Boats. Since fishing party boat operators are engaged in commercial fishing operations when they take out fishing parties for hire, they are entitled to claim the exemption provided in section 6368, if the boats are actually used for such purpose more than 50 percent of the time outside the territorial waters of the state. 10/26/59.