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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.2040

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L

330.0000 Leases of Tangible Personal Property—In General—Regulation 1660

Annotation 330.2040

(a) In General

330.2040 Chartered Fishing Trips. The purchase of an individual ticket for a fishing trip from a charter boat operator establishes a contract for carriage rather than a rental of the boat. Where fishing tackle is rented for use on the boat during a trip, the receipts for the rental of the tackle within the state are subject to use tax. 2/15/68.