Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0563


600.0563 Live Bait Haulers. Live bait haulers are engaged in the business of catching live bait to be sold to sportsfishing boat operators and others. This activity constitutes commercial fishing operations since the hauler is engaged in these operations for a profit. Whether sales of the watercraft so engaged are exempt from tax under sec. 6368 depends on whether all the requirements of this statute and Regulation 1594 are met. 8/14/92.