Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(e) COMPONENT PARTS OF WATERCRAFT
600.0300 Ballast. A high density mud ballast installed and sealed permanently in the ballast tanks of a vessel, to remain in place 20 years or more except for temporary removal for repairs or inspection of vessel, becomes a component part of watercraft within the meaning of section 6368. 4/20/65.