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 600.0660

(e) COMPONENT PARTS OF WATERCRAFT

600.0660 Refrigerant Gas, where bought by operators of watercraft for purpose of replacing refrigerants in systems affixed to structure of watercraft becomes component part of watercraft. 2/6/51.