Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(e) COMPONENT PARTS OF WATERCRAFT
600.0378 Diesel Fuel. Diesel fuel is not considered a component part of a vessel. It is clearly a consumable supply and, thus, does not qualify for the exemption provided under section 6368. 12/14/82.