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BTLG Table of Contents > Sales and Use Tax Annotations > W > 600.0000 Watercraft > Annotation 600.0115

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600.0000 Watercraft—Regulation 1594

Annotation 600.0115

(b) Use in Interstate or Foreign Commerce

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600.0115 Route Partially in Another State. The watercraft exemption for watercraft used in interstate or foreign commerce applies even though all transportation begins and ends in California if a portion of the route is in the waters of another state. 4/9/87.