Ship and Ship Equipment Sales May Be Exempt from the Sales and Use Tax

Date

2014

Authors

Parker, Emily A.
Outenreath, Alyson

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Abstract

While most ship and ship equipment sales and leases are subject to Texas sales and use tax, there are several situations for which the Texas Tax Code provides exemptions.

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Keywords

sales and use tax, ships, ship equipment, Texas, sales and use tax exemptions

Citation

Emily A. Parker & Alyson Outenreath, Ship and Ship Equipment Sales May Be Exempt from the Sales and Use Tax, Lexis TX Tax P.I. 1,298 (2014).