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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0680

Sales and Use Tax Annotations


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W

600.0000 Watercraft—Regulation 1594

Annotation 600.0680

(e) Component Parts of Watercraft

600.0680 Spare Parts for Engines or other items themselves component parts of watercraft constitute "component parts." Fuel oil is not a component part of watercraft. 1/10/50.