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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0378

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.