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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 600.0620

(e) Component Parts of Watercraft


600.0620 Paint Thinner, sold to steamship operators, does not become component part of watercraft inasmuch as thinner evaporates in the drying process. 5/19/52.