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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0300

Sales and Use Tax Annotations


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W

600.0000 Watercraft—Regulation 1594

Annotation 600.0300

(e) Component Parts of Watercraft

600.0300 Ballast. A high density mud ballast installed and sealed permanently in the ballast tanks of a vessel, to remain in place 20 years or more except for temporary removal for repairs or inspection of vessel, becomes a component part of watercraft within the meaning of section 6368. 4/20/65.