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Possible changes with California "Out of State" boat delivery tax laws

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Old 05-28-2003, 09:51 PM
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Nort, sounds like your in TAX A CHUSETTS, the land of Ted Kennedy, HOW DO YA LIKE THEM APPLES. Our we could trade you would look good on a 242ls.
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Old 05-29-2003, 12:25 AM
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Great, Now I have to sit up tonight and think of a new way to avoid taxes. This is really getting old!
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Old 06-03-2003, 01:14 PM
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FEBRUARY 19, 2003

An act to amend Section 6248 of the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.


LEGISLATIVE COUNSEL'S DIGEST


AB 694, as amended, Levine. Use tax: vehicles, vessels, and
aircraft.
The Sales and Use Tax Law imposes a tax on the gross receipts from
the sale in this state of, or the storage, use, or other consumption
in this state of, tangible personal property. Under existing
statutory and regulatory law there is a rebuttable presumption that a
vehicle, vessel, or aircraft purchased outside of the state is
subject to use tax if that vehicle, vessel, or aircraft is brought
into this state within 90 days from the date of purchase.
This bill would expand the existing presumption to apply to a
vehicle, vessel, or aircraft purchased outside of the state if that
vehicle, vessel, or aircraft (1) is purchased by a California
resident, (2) was subject to California's registration or property
tax laws during the first 12 months of ownership, or (3) was used or
stored in this state more than 1/2 of the time during the first 12
months of ownership.
This bill would provide that the presumption does not apply to any
vehicle, vessel, or aircraft used in interstate commerce pursuant to
regulations, as specified.
This bill, by expanding the application of an existing presumption
regarding the imposition of use tax on vehicles, vessels, and
aircraft purchased outside of this state, would result in a change in
state taxes for the purpose of increasing revenues within the
meaning of Section 3 of Article XIII A of the California
Constitution, and thus would require for passage the approval of 2/3
of the membership of each house of the Legislature.
This bill would take effect immediately as a tax levy, but its
operative date would depend on its effective date.
Vote: 2/3. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


SECTION 1. Section 6248 of the Revenue and Taxation Code is
amended to read:
6248. (a) On and after the effective date of this section ,
there shall be a rebuttable presumption that any vehicle,
vessel, or aircraft bought outside of this state was acquired for
storage, use, or other consumption in this state and is subject to
use tax if any of the following occur:
(1) The vehicle, vessel, or aircraft was purchased by a California
resident as defined in Section 516 of the Vehicle Code.
(2) In the case of a vehicle, the vehicle was subject to
registration under Chapter 1 (commencing with Section 4000) of
Division 3 of the Vehicle Code during the first 12 months of
ownership.
(3) In the case of a vessel or aircraft, the vessel or aircraft
was subject to property tax in this state during the first 12 months
of ownership.
(4) The vehicle, vessel, or aircraft was used or stored in this
state more than one-half of the time during the first 12 months of
ownership.
This presumption may be controverted by documentary evidence, that
the vehicle, vessel, or aircraft was purchased for use outside of
this state during the first 12 months of ownership, that shall
include, but not be limited to, evidence of registration of that
vehicle, vessel, or aircraft with the proper authority outside of
this state.
(b) This section does not apply to any vehicle, vessel, or
aircraft used in interstate or foreign commerce pursuant to
regulations prescribed by the board.
SEC. 2. This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.
However, the provisions of this act shall become operative on the
first day of the first calendar quarter commencing more than 90 days
after the effective date of this act.
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Old 01-13-2004, 06:59 PM
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Still on hold.........email I just received.

Norton,

I am on the same e-mail mailing list that you have probably been monitoring, and have received the same series of e-mailed notices of status change over the past week or so. Bottom line: There has been no
action on the bill and they are just handling a few administrative tasks associated with the maintenance of files that are "inactive."

I should point out, however, that many of us in the industry are certain that some version of this law will surface again during 2004, notwithstanding the current Republican administrations reluctance to develop "new" taxes. Nothing to report yet, but this issue will not go
away. Stay tuned . . .

David Weil
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Old 01-14-2004, 01:36 PM
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I purchased a new boat in Florida last Feb. I battled with this issue through most of '03 in Phoenix. Ultimately I wrote the check in Oct. (w/ some late charges tacked on). I couldn't get around it. They call it a "use tax" in AZ. "Any product that is to be used, stored, or otherwise consumed". This boat was registered with the Coast Guard, intended to be used in Poker Runs around the US, and stored outside of AZ. It didn't matter, I paid.
 
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