{"data":{"id":"us-ca/rtc-6273","jurisdiction":"us-ca","citation":"RTC § 6273","heading":"","body":"“Vessel” means any boat, ship, barge, craft, or floating thing designed for navigation in the water except:\n(a) A seaplane,\n(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,\n(c) A watercraft of a type designed to be propelled solely by oars or paddles,\n(d) A watercraft of eight feet or less in length of a type designed to be propelled by sail.\nA motor or other component of a vessel, whether or not detachable, shall be deemed to be part of the vessel when sold therewith.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c0edc4a03a531480ec9877a060288a91ca2f59360f1c4d1118729aff7c09a862","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6272","next":"us-ca/rtc-6274"},"notice":"GroundRules: Original legal text. Not legal advice."}