Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

W

600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0300

(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.