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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0500

Sales and Use Tax Annotations


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W

600.0000 Watercraft—Regulation 1594

Annotation 600.0500

(e) Component Parts of Watercraft

600.0500 Launching Ways or trestles installed upon a vessel which carries cargo for hire on the high seas, and which become a part of the vessel upon installation for the purpose of handling special cargoes, are component parts exempt from tax. 6/14/54.