Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
560.0000 UNITED STATES, SALE BY—"SURPLUS PROPERTY"
560.0245 U.S. Customs Service. The sale by the U.S. Customs Service of a vessel forfeited to the U.S. Government is not subject to use tax. The U.S. Customs Service is an unincorporated agency of the United States and the property was not "surplus property" nor "contractor inventory," as discussed in Revenue and Taxation Code section 6402. 9/29/93.