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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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600.0000 Watercraft—Regulation 1594
Annotation 600.0125
(c) Commercial Deep Sea Fishing Operations
600.0125 Abalone Fishing in California Waters. In order to claim the exemption provided in section 6368, the principal use of commercial fishing vessels must be outside the territorial limits of the state. Abalone fishing by a commercial fisherman in the shallow waters within 3 miles of the shoreline of California and its off shore islands is not within the express meaning of section 6368. 6/10/76.