Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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W

600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0340

(e) COMPONENT PARTS OF WATERCRAFT

600.0340 Cleansing Materials. A product used in the process of performing repairs to the structural part of a vessel, i.e., cleaning and gas-freeing of fuel tanks in preparation for burning and welding operations, is a consumable item not becoming a component part of the vessel, and hence is taxable. 3/25/55.