Laws, Regulations, and Annotations
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Business Taxes Law Guide—Revision 2026
Sales and Use Tax Annotations
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600.0000 Watercraft—Regulation 1594
Annotation 600.0600
(e) Component Parts of Watercraft
600.0600 Manila or Wire Rope used as running gear, lashing or rigging equipment is component part of vessel and sale is exempt. 7/31/50.