GroundRules
RTC § 6273
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1. SALES AND USE TAXES [6001. - 7176.]
- CHAPTER 3.5. Vehicles, Vessels and Aircraft [6271. - 6295.]
- ARTICLE 1. Definitions [6271. - 6277.]
“Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water except:
(a) A seaplane,
(b) A watercraft specifically designed to operate on a permanently fixed course, the movement of which is restricted to or guided on such permanently fixed course by means of a mechanical device on a fixed track or arm to which the watercraft is attached or by which the watercraft is controlled, or by means of a mechanical device attached to the watercraft itself,
(c) A watercraft of a type designed to be propelled solely by oars or paddles,
(d) A watercraft of eight feet or less in length of a type designed to be propelled by sail.
A motor or other component of a vessel, whether or not detachable, shall be deemed to be part of the vessel when sold therewith.
Collected 2026-09-14T05:56:33Z. Source file · JSON