Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(e) COMPONENT PARTS OF WATERCRAFT
600.0500 Launching Ways or trestles installed upon a vessel which carries cargo for hire on the high seas, and which become a part of the vessel upon installation for the purpose of handling special cargoes, are component parts exempt from tax. 6/14/54.