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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0040

Sales and Use Tax Annotations


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W

600.0000 Watercraft—Regulation 1594

Annotation 600.0040

(a) In General

600.0040 Freight Containers. The watercraft exemption in section 6368 is not applicable to the sale of freight containers, which are designed for land movement as well as for storage in vessels for movement at sea. 11/26/58.