Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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600.0000 WATERCRAFT—Regulation 1594 (View entire section)
(a) IN GENERAL
- 600.0008 Barge.
- 600.0012 Barge Used as Ferry Dock.
- 600.0016 Cargo Spreaders.
- 600.0017 Floating Dry Dock.
- 600.0040 Freight Containers.
- 600.0047 Inflatable Life Rafts.
- 600.0055 Marine Cargo Containers—Repairing.
- 600.0063 Transfer of Vessel to Obtain Dungeness Crab Permit.
(b) USE IN INTERSTATE OR FOREIGN COMMERCE
- 600.0120 Tugboat and Barge Operations.
- 600.0123 Vessel Used to Catch Live Bait.
- 600.0123.125 Vessel Used to Clean Oil Spills.
- 600.0124 Watercraft Used in Foreign Commerce.
(c) COMMERCIAL DEEP SEA FISHING OPERATIONS
- 600.0125 Abalone Fishing in California Waters.
- 600.0130 Fees from Sport Fishing.
- 600.0140 Overhauling Before Use.
- 600.0160. Party Boats.
- 600.0180 Sportfishing Boats.
- 600.0202 Territorial Waters—Inland Lakes.
- 600.0205 Travel Time.
(d) "PRINCIPAL USE" TEST
(e) COMPONENT PARTS OF WATERCRAFT
- 600.0300 Ballast.
- 600.0320 Brine Inhibitor,
- 600.0340 Cleansing Materials.
- 600.0345 Component Parts for Tugboats.
- 600.0350 Computer Software on Floppy Discs.
- 600.0360 Covers,
- 600.0375 Data Processing Equipment as Part of Watercraft.
- 600.0378 Diesel Fuel.
- 600.0380 Direction Finders,
- 600.0400 Filters
- 600.0420 Fire Pumps.
- 600.0430 Fishing Nets within "watercraft" exemption.
- 600.0440 Fishing Tackle.
- 600.0448 Forklifts.
- 600.0492 Lashing Gear.
- 600.0500 Launching Ways
- 600.0520 Life Boat Radio.
- 600.0540 Life Rafts.
- 600.0560 Light Globes.
- 600.0563 Live Bait Haulers.
- 600.0580 Lumber Dunnage.
- 600.0581 Lumber Dunnage.
- 600.0600 Manila or Wire Rope
- 600.0620 Paint Thinner,
- 600.0640. Paint Used to Repair Vessel.
- 600.0660 Refrigerant Gas,
- 600.0680 Spare Parts for Engines
- 600.0700 Zinc Electrodes,