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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0540

Sales and Use Tax Annotations


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W

600.0000 Watercraft—Regulation 1594

Annotation 600.0540

(e) Component Parts of Watercraft

600.0540 Life Rafts. Life Rafts which are affixed or attached to the structure of a watercraft become an integral part of the vessel and qualify for the watercraft exemption. 2/13/68.