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 600.0160

(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.