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Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0620

Sales and Use Tax Annotations


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W

600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0620

(e) COMPONENT PARTS OF WATERCRAFT

600.0620 Paint Thinner, sold to steamship operators, does not become component part of watercraft inasmuch as thinner evaporates in the drying process. 5/19/52.