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BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0205

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600.0000 Watercraft—Regulation 1594

Annotation 600.0205

(c) Commercial Deep Sea Fishing Operations

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600.0205 Travel Time. An individual dives for sea urchins and also does some coral diving. The majority of the fishing is done within the three miles of the California coast but some fishing is done outside the territorial waters of this state.

Since the individual does engage in deep sea fishing operations outside the territorial waters of this state, it is appropriate to include the travel time in determining whether the principal use test is met for the watercraft exemption. 11/2/87.