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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0080

Sales and Use Tax Annotations


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W

600.0000 Watercraft—Regulation 1594

Annotation 600.0080

(b) Use in Interstate or Foreign Commerce

600.0080 High Seas. The fact that vessels travel in part on the high seas in the course of their journeys to and from California ports, does not exempt them under section 6368 from California use tax as being used in interstate or foreign commerce. 2/16/54.