2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 3.5 - Vehicles, Vessels and Aircraft
ARTICLE 1 - Definitions
“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.
(Amended by Stats. 1971, Ch. 1634.)