What are the exemptions or exclusions from the use tax?
As described in publication 52, Vehicles and Vessels – How to Request a Use Tax Clearance for DMV Registration, the following is a list of exemptions and exclusions from the use tax that may apply: 1. Commercial Deep Sea Fishing Not all fishing vessels qualify for this exemption. The vessel must be used by persons engaged principally in commercial deep sea fishing activities outside the three mile territorial waters of California, or used in interstate commerce or transport to offshore drilling. If your annual income from fishing activities is less than $20,000, you may not qualify for this exemption. Documentation required includes: * Twelve months of “fish tickets” identifying the species and location caught, * Loran and/or GPS readings, * Complete tax returns, * Profit and loss statements, * California Department of Fish and Game fishing licenses and boat registration, * Photographs of the vessel showing rigging, and * Other types of documentation as described on the commercial deep
