Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0280


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.