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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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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.