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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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600.0000 Watercraft—Regulation 1594
Annotation 600.0123
(b) Use in Interstate or Foreign Commerce
600.0123 Vessel Used to Catch Live Bait. A vessel is used to catch live bait. The bait is used in the operation of a commercial passenger fishing vessel and is also sold to the general public. The use of the vessel constitutes a "commercial" use as provided in section 6368. The sale of the vessel will qualify for the watercraft exemption if it is used in a manner meeting all of the other requirements of the statute. 8/14/92.