Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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600.0000 Watercraft—Regulation 1594
Annotation 600.0100
(b) Use in Interstate or Foreign Commerce
600.0100 Kelp. Since watercraft used in harvesting kelp is not engaged in interstate and foreign commerce involving the transportation of persons or property for hire or used in commercial deep sea fishing operations, the sale of repair parts and other items used in the operation of such watercraft is subject to tax. 8/31/50. (Am. 2000–1).