Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(e) COMPONENT PARTS OF WATERCRAFT
600.0320 Brine Inhibitor, used in freezing coils as part of refrigeration plant in systems affixed to structure of watercraft, and not requiring replenishment except to maintain proper freezing qualities, becomes component part thereof. 7/11/51.