Georgia Exempts Supplies Used in Plying the High Seas

Friday, February 23rd, 2018

 
 
Transport ship carrying cargo.
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The Georgia Department of Revenue recently released a ruling that consumable supplies used by a marine transport and ocean towing company were exempt.

Georgia exempts fuel and supplies for use or consumption aboard ships plying the high seas either in intercoastal trade or in foreign commerce. The marine transport and ocean towing company purchased oil, filters, batteries, bulbs, tow lines, ropes, and groceries for use aboard its ships.

The Department ruled that the exemption applied as long as the items qualified as "supplies." Supplies include short-term use items that do not become a fixture or integral part of a watercraft. The supplies must be temporary or disposable and not for use on land.

https://www.ttrus.com/Georgia Exempts Supplies Used in Plying the High Seas


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