Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610
585.0080 Houseboats. A houseboat, even though not self-propelled, is a "vessel" within the meaning of section 6273 of the Sales and Use Tax Law. Thus, the purchaser of a houseboat from a person not the holder of a seller's permit is liable for the use tax. 4/27/67.