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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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600.0000 Watercraft—Regulation 1594
Annotation 600.0375
(e) Component Parts of Watercraft
600.0375 Data Processing Equipment as Part of Watercraft. A data processing machine that is leased by a ship owner to assist in the record keeping in connection with feeding, housing and serving passengers being carried for hire in foreign commerce, and which is substantially attached to the ship by various anchoring and attachment devices and is connected to the ship's power system, is a component part exempt from tax. 9/13/76.