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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > V > 585.0000 Vehicles, Vessels, and Aircraft > Annotation 585.0003.500

Sales and Use Tax Annotations


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V

585.0000 Vehicles, Vessels, and Aircraft—Regulation 1610

Annotation 585.0003.500

(a) Generally

585.0003.500 Barge. A barge is a "vessel" within the meaning of section 6273 and its purchase is subject to tax. It is irrelevant that subsequent to the purchase it was "connected to real property by piling rings and pilings." 12/14/95.