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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0130

Sales and Use Tax Annotations


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W

600.0000 Watercraft—Regulation 1594

Annotation 600.0130

(c) Commercial Deep Sea Fishing Operations

600.0130 Fees from Sport Fishing. Fees from sport fishing are included within the meaning of gross receipts from commercial fishing operations in determining whether the presumption contained in section 6368(b) is applicable. 3/17/80.