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BTLG Table of Contents > Sales and Use Tax Annotations > V > 585.0000 Vehicles, Vessels, and Aircraft > Annotation 585.0080

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V

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585.0000 Vehicles, Vessels, and Aircraft—Regulation 1610

Annotation 585.0080

(a) Generally

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585.0080 Houseboats. A houseboat, even though not self-propelled, is a "vessel" within the meaning of section 6273 of the Sales and Use Tax Law. Thus, the purchaser of a houseboat from a person not the holder of a seller's permit is liable for the use tax. 4/27/67.