Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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600.0000 Watercraft—Regulation 1594 (View entire section)
(a) In General
- 600.0008 Barge
- 600.0012 Barge Used as Ferry Dock
- 600.0016 Cargo Spreaders
- 600.0017 Floating Dry Dock
- 600.0040 Freight Containers
- 600.0047 Inflatable Life Rafts
- 600.0055 Marine Cargo Containers—Repairing
- 600.0063 Transfer of Vessel to Obtain Dungeness Crab Permit
(b) Use in Interstate or Foreign Commerce
- 600.0120 Tugboat and Barge Operations
- 600.0123 Vessel Used to Catch Live Bait
- 600.0123.125 Vessel Used to Clean Oil Spills
- 600.0124 Watercraft Used in Foreign Commerce
(c) Commercial Deep Sea Fishing Operations
- 600.0125 Abalone Fishing in California Waters
- 600.0130 Fees from Sport Fishing
- 600.0140 Overhauling Before Use
- 600.0160 Party Boats
- 600.0180 Sportfishing Boats
- 600.0202 Territorial Waters—Inland Lakes
- 600.0205 Travel Time
(d) "Principal Use" Test
(e) Component Parts of Watercraft
- 600.0300 Ballast
- 600.0320 Brine Inhibitor
- 600.0340 Cleansing Materials
- 600.0345 Component Parts for Tugboats
- 600.0350 Computer Software on Floppy Discs
- 600.0360 Covers
- 600.0375 Data Processing Equipment as Part of Watercraft
- 600.0378 Diesel Fuel
- 600.0380 Direction Finders
- 600.0400 Filters
- 600.0420 Fire Pumps
- 600.0430 Fishing Nets within "watercraft" exemption
- 600.0440 Fishing Tackle
- 600.0448 Forklifts
- 600.0492 Lashing Gear
- 600.0500 Launching Ways
- 600.0520 Life Boat Radio
- 600.0540 Life Rafts
- 600.0560 Light Globes
- 600.0563 Live Bait Haulers
- 600.0580 Lumber Dunnage
- 600.0581 Lumber Dunnage
- 600.0600 Manila or Wire Rope
- 600.0620 Paint Thinner
- 600.0640 Paint Used to Repair Vessel
- 600.0660 Refrigerant Gas
- 600.0680 Spare Parts for Engines
- 600.0700 Zinc Electrodes