Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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600.0000 WATERCRAFT—Regulation 1594

Annotation 600.0202


600.0202 Territorial Waters—Inland Lakes. Section 6368 and Regulation 1594 were intended to apply only to commercial deep sea fishing in the ocean which, in the case of persons claiming this exemption, would generally be off the western coast of California. "Territorial waters" and "deep sea fishing" are not used in reference to freshwater inland lakes. "Territorial waters" is a term which has evolved in international law, in a context of various degrees of control of ocean waters close to a country's coast.

Accordingly, a watercraft engaged in commercial fishing in a fresh water inland lake such as Lake Tahoe is not used for commercial deep sea fishing outside the territorial waters of this state within the meaning of section 6368. 3/13/96.