Laws, Regulations and Annotations
Search
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
W
600.0000 Watercraft—Regulation 1594
Annotation 600.0280
(d) "Principal Use" Test
600.0280 Use at Time of Sale. The principal use to which a watercraft is put, not the particular use in which it is engaged at the time of sale, determines taxability of the sale of a component part thereof. 2/16/51.