Tax Type
Retail Sales and Use Tax
Description
Royalties;Removal of Bottom Lands
Topic
Taxability of Persons and Transactions
Date Issued
02-20-1976
The Marine Resources Commission is not required by law to collect sales tax on "royalties' assessed in connection with the issuance of permits authorizing the removal of bottom land from state property. Bottom material is real and not personal property when the right to removal arises and, therefore, is not subject to sales tax.
Attorney General's Opinion