Assertion: tug | /r/HasProperty | entitled to the use-tax exemption
Facets:
value: under mcl 205.94(1)(j
type: OTHER
Source sentences:
text: In its opinion, the trial court explained that plaintiff's tugs would be entitled to the use-tax exemption under MCL 205.94(1)(j) if (1) they constituted “vessels,” (2) the vessels had a registered tonnage of 500 tons or more, (3) the fuel, provisions, supplies, and repairs were used exclusively by these vessels, and (4) these vessels were engaged in interstate commerce.