Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0603

(1) Generally

325.0603 Vessels Delivered Outside California Waters. Vessels which are delivered by the seller to the buyer at a point outside California waters are not subject to sales tax. The seller may be required to collect use tax if it knew or should have known that the buyer was a California resident, unless the seller takes a statement from the buyer that the buyer intends to use the vessel at a specific out-of-state point. 10/31/74.