Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(e) COMPONENT PARTS OF WATERCRAFT
600.0540 Life Rafts. Life Rafts which are affixed or attached to the structure of a watercraft become an integral part of the vessel and qualify for the watercraft exemption. 2/13/68.