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