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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 600.0180
(c) Commercial Deep Sea Fishing Operations
600.0180 Sportfishing Boats. Sales of sportfishing boats or tangible personal property becoming a component part of sportfishing boats for which a commercial fishing license is required are exempt from sales tax to the same extent as comparable sales involving commercial deep-sea fishing vessels. Similarly, the principal use of the sportfishing boat must occur outside the territorial waters of the state. 10/31/58.