Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0240

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   

---

W

---

600.0000 Watercraft—Regulation 1594

Annotation 600.0240

(d) "Principal Use" Test

---

600.0240 Deep Sea Fishing. "Principal use" refers to actual operations, so, for exemption, operations must involve fishing outside territorial waters of this state over 50 percent of time spent in total operation. 1/31/51.