Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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W

600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0017

(a) IN GENERAL

600.0017 Floating Dry Dock. Although section 6356 contains an unqualified exemption from sales tax for vessels of more than 1,000 tons sold in this state by the builder, it does not contain a comparable exemption from use tax. A floating dry dock built in Japan and delivered to the buyer in San Diego is tangible personal property which qualifies as a vessel, and its use in California is subject to use tax. 7/18/84.