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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0008

Sales and Use Tax Annotations


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W

600.0000 Watercraft—Regulation 1594

Annotation 600.0008

(a) In General

600.0008 Barge. Generally, a clamshell barge cannot qualify for the watercraft exemption because it is not used for the transportation of property or persons for hire. 5/13/68.