Welcome to the State Board of Equalization

Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0360

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 600.0360

(e) COMPONENT PARTS OF WATERCRAFT

600.0360 Covers, such as searchlight covers, are not exempt component parts. 9/25/51.