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BTLG Table of Contents > Sales and Use Tax Annotations > S > 500.0000 Sales to Common Carriers > Annotation 500.0056

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S

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500.0000 Sales to Common Carriers—Regulation 1621

Annotation 500.0056

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500.0056 Commercial Fishing Vessels. A commercial fishing vessel carrying passengers for purposes of sport fishing could qualify as a common carrier under section 6385(a) if goods are shipped by the seller via the purchasing carrier under a bill of lading to a point outside this state and the property is actually transported to the out-of-state destination. However, fuel consumed in a sport fishing trip that commences and ends in California would not be shipped by the seller … "via the purchasing carrier … to a point outside this state." Accordingly, the exemption does not apply. 12/14/82.