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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 600.0581
(e) Component Parts of Watercraft
600.0581 Lumber Dunnage. Lumber used in blocking and bracing vehicles and equipment, sheathing ammunition and building false decks, building acid boxes on decks, and building wooden catwalks over and across cargo on deck, does not become a component part of the watercraft when it is only shored and tied together, is never attached to the ship, and is generally removed at the end of the voyage. Tax applies to the sale or use of such lumber as provided in Regulation 1630, Packers, Loaders, and Shippers. 8/1/73.