Watercraft and All-terrain Vehicles Held in Inventory for Resale (§ 48-5-504.40)

Part 7 - Watercraft and All-terrain Vehicles Held in Inventory for Resale (§ 48-5-504.40)Part 7 - Watercraft and All-terrain Vehicles Held in Inventory for Resale (§ 48-5-504.40)

Part 6 - Aircraft Held in Dealer’s Inventory (§ 48-5-504.20)Section 48-5-1 - Legislative Intent.

Section 48-5-504.40 - Watercraft and All-terrain Vehicles Held in Inventory for Resale Exempt From Taxation for Limited Period of Time.