DocumentedVessels
andCaliforniaTax



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



 

Consumer Use Tax Section



Taxpayers’ Rights Advocate




 
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Personal Property Tax

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
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
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






California Department of
Tax and Fee Administration
Use Tax Payment on the
Purchase of a Documented Vessel




 


 E











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







Publication 79 • Documented Vessels and California Tax • August 2018

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


