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 600.0440

(e) COMPONENT PARTS OF WATERCRAFT

600.0440 Fishing Tackle. Sales of fishing tackle, such as nets, lines and fish hooks are not exempt, but sales of lag screws, nails and hooks used for repairing an exempt fishing boat are exempt. 6/18/57.