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
600.0115 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.