Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
600.0000 WATERCRAFT—Regulation 1594
(b) USE IN INTERSTATE OR FOREIGN COMMERCE
600.0080 High Seas. The fact that vessels travel in part on the high seas in the course of their journeys to and from California ports, does not exempt them under section 6368 from California use tax as being used in interstate or foreign commerce. 2/16/54.