Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(e) COMPONENT PARTS OF WATERCRAFT
600.0420 Fire Pumps. Hand operated fire pumps, mounted on plywood bases for use on fishing vessels are items of portable equipment rather than component parts of the vessel and, hence not within the watercraft exemption. 7/27/53.