Laws, Regulations and Annotations
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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
W
600.0000 Watercraft—Regulation 1594
Annotation 600.0378
(e) Component Parts of Watercraft
600.0378 Diesel Fuel. Diesel fuel is not considered a component part of a vessel. It is clearly a consumable supply and, thus, does not qualify for the exemption provided under section 6368. 12/14/82.