{"id":14959,"date":"2020-04-15T15:43:09","date_gmt":"2020-04-15T22:43:09","guid":{"rendered":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/vessels\/commercial-deep-sea-fishing-vessels\/"},"modified":"2024-03-25T11:42:28","modified_gmt":"2024-03-25T18:42:28","slug":"commercial-deep-sea-fishing-vessels","status":"publish","type":"dmv_handbook","link":"https:\/\/www.dmv.ca.gov\/portal\/es\/handbook\/vehicle-industry-registration-procedures-manual-2\/vessels\/commercial-deep-sea-fishing-vessels\/","title":{"rendered":"24.045 Commercial Deep  Sea Fishing Vessels"},"content":{"rendered":"<p>Vessels used 50 percent or more of the time in a commercial deep sea fishing operation outside the territorial waters of California are exempt from use tax. Accept the owner\u2019s Statement of Facts on the back of the <a href=\"https:\/\/www.dmv.ca.gov\/portal\/es\/file\/application-for-vessel-certificate-of-number-boat-101-pdf\/\">Application for Registration Number, Certificate of Ownership, and Certificate of Number for Undocumented Vessel (BOAT 101) (PDF)<\/a> form regarding operation of the vessel in this manner.<\/p>\n\n\n\n<p><br><\/p>","protected":false},"featured_media":0,"parent":14926,"menu_order":10,"template":"","dmv_task":[11],"dmv_functional_page_type":[64],"dmv_handbook_category":[949,595],"class_list":["post-14959","dmv_handbook","type-dmv_handbook","status-publish","hentry","dmv_task-educational","dmv_functional_page_type-informational","dmv_handbook_category-vessels","dmv_handbook_category-vehicle-industry-reg-procedures-manual"],"featured_image_src":null,"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>24.045 Commercial Deep Sea Fishing Vessels - California DMV<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dmv.ca.gov\/portal\/es\/handbook\/vehicle-industry-registration-procedures-manual-2\/vessels\/commercial-deep-sea-fishing-vessels\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"24.045 Commercial Deep Sea Fishing Vessels - California DMV\" \/>\n<meta property=\"og:description\" content=\"Vessels used 50 percent or more of the time in a commercial deep sea fishing operation outside the territorial waters of California are exempt from use tax. 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