Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0340

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

---

W

---

600.0000 Watercraft—Regulation 1594

Annotation 600.0340

(e) Component Parts of Watercraft

---

600.0340 Cleansing Materials. A product used in the process of performing repairs to the structural part of a vessel, i.e., cleaning and gas-freeing of fuel tanks in preparation for burning and welding operations, is a consumable item not becoming a component part of the vessel, and hence is taxable. 3/25/55.