Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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W

600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0320

(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.