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   

W

600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0115

(b) USE IN INTERSTATE OR FOREIGN COMMERCE

600.0115 Route Partially in Another State. The watercraft exemption for watercraft used in interstate or foreign commerce applies even though all transportation begins and ends in California if a portion of the route is in the waters of another state. 4/9/87.