Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(a) IN GENERAL
600.0055 Marine Cargo Containers—Repairing. Marine cargo containers do not constitute watercraft within the meaning of section 6368 and 6368.1. Therefore, the application of the sales or use tax to the repair of the marine cargo containers in California is governed by Regulation 1546, Installing, Repairing, Reconditioning in General. 3/28/90.