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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0055

Sales and Use Tax Annotations


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W

600.0000 Watercraft—Regulation 1594

Annotation 600.0055

(a) In General

600.0055 Marine Cargo Containers—Repairing. Marine cargo containers do not constitute watercraft within the meaning of section 6368 and 6368.1. Therefore, the application of the sales or use tax to the repair of the marine cargo containers in California is governed by Regulation 1546, Installing, Repairing, Reconditioning in General. 3/28/90.