Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(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.