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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > U > 560.0000 Transportation Charges > Annotation 560.0260

Sales and Use Tax Annotations


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560.0000 United States, Sale by—"Surplus Property"

Annotation 560.0260

560.0260 Vessels—Sale by a U.S. Marshal. The sale of a yacht, by a U.S. Marshal, pursuant to an order of a federal court in an admiralty matter is a sale by an instrumentality of the United States. The purchaser of the yacht is exempt from use tax liability under sections 6402 of the Sales and Use Tax Law. 12/2/65.