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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 600.0660
(e) Component Parts of Watercraft
600.0660 Refrigerant Gas, where bought by operators of watercraft for purpose of replacing refrigerants in systems affixed to structure of watercraft becomes component part of watercraft. 2/6/51.