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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0102

Sales and Use Tax Annotations


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W

600.0000 Watercraft—Regulation 1594

Annotation 600.0102

(b) Use in Interstate or Foreign Commerce

600.0102 Lease to Clean Up Oil Spills. Spilt oil is not cargo when it covers the water after being leaked by a platform or when it is leaked by a tanker. Accordingly, a vessel leased to clean up oil spills is not importing cargo (oil) obtained from such oil spills and is not used in interstate or foreign commerce. 5/23/92.