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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > F > 230.0000 Federal Areas > Annotation 230.0020

Sales and Use Tax Annotations


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F

230.0000 Federal Areas—Regulation 1616

Annotation 230.0020

230.0020 Boat. Use of boat on territorial waters located within the constitutional geographic area of this state constitutes a use within this state. 6/14/51. (Am. 2000–1).