Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0197


585.0197 Seller of Vessels. The business of a taxpayer who initially registered with the Board as a welder and repairer of vessels evolved into that of a builder and seller of vessels. The taxpayer is required to hold a seller's permit by virtue of the number, scope, and character of its sales of vessels. As such, its sales of vessels are not exempt from sales tax under section 6283. The purchaser's payment of use tax to the DMV upon registration of the vessel (which would generally occur only because the taxpayer failed to properly report the sale to the DMV and to the Board) is not a defense to the taxpayer's liability for reporting and paying sales tax on its sales of vessels. 1/29/97. (Am. M98–3).