Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(d) "PRINCIPAL USE" TEST
600.0280 Use at Time of Sale. The principal use to which a watercraft is put, not the particular use in which it is engaged at the time of sale, determines taxability of the sale of a component part thereof. 2/16/51.