Vehicle Industry Registration Procedures Manual

Driver Education illustration

Section 25 of 38

Chapter 24: Vessels

24.045 Commercial Deep Sea Fishing Vessels

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’s Statement of Facts on the back of the Application for Registration Number, Certificate of Ownership, and Certificate of Number for Undocumented Vessel (BOAT 101) form regarding operation of the vessel in this manner.