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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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600.0000 Watercraft—Regulation 1594
Annotation 600.0560
(e) Component Parts of Watercraft
600.0560 Light Globes. Light globes are not component parts of a watercraft. However, lights and lanterns that are affixed or attached to the watercraft in a substantial manner when in use are component parts of the watercraft. Flashlights, battle lanterns, oil lamps, portable electric lights, and other lights used intermittently at various locations are not exempt under Regulation 1594. 5/25/50.