Ship and Vessel Purchases


The taxability of ships, vessels, and related items depends on how they are used, whether for interstate or foreign commerce or for intrastate commerce.

Examples include:

  • accessories or equipment attached to the ship or vessel
  • diesel fuel
  • leases of ships or vessels
  • oil and lubricants
  • purchases of vessels with a gross registered tonnage of at least 3,000 tons
  • rebuilding parts and materials
  • repair and replacement parts