Section 11-218 - Seafood harvesting purposes.
§ 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.]