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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > S > 500.0000 Sales to Common Carriers > Annotation 500.0160

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S

500.0000 Sales to Common Carriers—Regulation 1621

Annotation 500.0160

500.0160 Tankers. "Tankers" come within the term "any vessels" engaged in transporting persons or property in interstate commerce, under section 6385. 9/19/63.