State Codes and Statutes

§ 11-218. Seafood harvesting purposes.

The sales and use tax does not apply to a sale of:

(1) a clam or oyster rake, crab bait, crab or eel pot, or fish net;

(2) a dredge, handscrape, or hand or patent tong; or

(3) fuel or a repair part for a commercial fishing vessel or for a vessel otherwise used for commercial purposes.

[An. Code 1957, art. 81, §§ 326, 375; 1988, ch. 2, § 1; ch. 337, § 1; 2000, ch. 443.]

§ 11-218. Seafood harvesting purposes.

The sales and use tax does not apply to a sale of:

(1) a clam or oyster rake, crab bait, crab or eel pot, or fish net;

(2) a dredge, handscrape, or hand or patent tong; or

(3) fuel or a repair part for a commercial fishing vessel or for a vessel otherwise used for commercial purposes.

[An. Code 1957, art. 81, §§ 326, 375; 1988, ch. 2, § 1; ch. 337, § 1; 2000, ch. 443.]

§ 11-218. Seafood harvesting purposes.

The sales and use tax does not apply to a sale of:

(1) a clam or oyster rake, crab bait, crab or eel pot, or fish net;

(2) a dredge, handscrape, or hand or patent tong; or

(3) fuel or a repair part for a commercial fishing vessel or for a vessel otherwise used for commercial purposes.

[An. Code 1957, art. 81, §§ 326, 375; 1988, ch. 2, § 1; ch. 337, § 1; 2000, ch. 443.]

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