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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0420

Sales and Use Tax Annotations


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W

600.0000 Watercraft—Regulation 1594

Annotation 600.0420

(e) Component Parts of Watercraft

600.0420 Fire Pumps. Hand operated fire pumps, mounted on plywood bases for use on fishing vessels are items of portable equipment rather than component parts of the vessel and, hence not within the watercraft exemption. 7/27/53.