Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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W

600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0520

(e) COMPONENT PARTS OF WATERCRAFT

600.0520 Life Boat Radio. If an item such as a portable life boat radio is securely affixed or attached to a life boat while in use, it qualifies as a component part of watercraft even though in a general way it may be described as portable because it is kept in some suitable storage area on the ship to be removed therefrom in case of emergency and is easily movable for that purpose. 9/4/57.