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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
170.0000 Collection of Tax by Board
Annotation 170.0007.110
(a) In General
170.0007.110 Earnings Withholding Order on Seaman's Wages. Pursuant to 46 U.S.C. section 11108, wages due or accruing to a seaman on a vessel in the foreign, coastwise, intercoastal, interstate, or noncontiguous trade or an individual employed on a fishing vessel or any fish processing vessel, may not be withheld under the tax laws of a state or a political subdivision of a state. Therefore, an employer was required, under federal law, to refuse to honor the Board's Earnings Withholding Order.
However, 46 U.S.C. section 11108 does not prohibit withholding wages of a seaman on a vessel in the coastwise trade between ports in the same state if withholding is under voluntary agreement between the seaman and the employer of seaman. 7/31/95.