Sales and Use Taxes
Is my purchase of a documented vessel
subject to sales or use tax?
Watercraft Industry,
www.cdtfa.ca.gov
If tax is due, who reports it?
• If you purchase the vessel from a
California vessel dealer
• If you purchased the vessel through a
California licensed yacht broker
"If I am required to report
use tax, how do I do it?
• If you purchase the vessel from
another seller
If I am required to report use tax, how do
I do it?
www.cdtfa.ca.gov
If you hold a valid seller’s permit or
consumer’s use tax account
purchases subject
to use tax
If you do not hold a valid seller’s permit or
consumer’s use tax account
www.cdtfa.ca.gov
Pay Use Tax or File an Exemption for a
Vehicle, Vessel, Aircraft, or Mobilehome
Statute of limitations
Personal Property Tax