Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0240


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.