Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

W

600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0240

(d) "PRINCIPAL USE" TEST

600.0240 Deep Sea Fishing. "Principal use" refers to actual operations, so, for exemption, operations must involve fishing outside territorial waters of this state over 50 percent of time spent in total operation. 1/31/51.