Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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500.0000 SALES TO COMMON CARRIERS—Regulation 1621

Annotation 500.0056

500.0056 Commercial Fishing Vessels. A commercial fishing vessel carrying passengers for purposes of sport fishing could qualify as a common carrier under section 6385(a) if goods are shipped by the seller via the purchasing carrier under a bill of lading to a point outside this state and the property is actually transported to the out-of-state destination. However, fuel consumed in a sport fishing trip that commences and ends in California would not be shipped by the seller . . . "via the purchasing carrier . . . to a point outside this state." Accordingly, the exemption does not apply. 12/14/82.