What length guideline did California use to classify sailboats as mobile transportation equipment?

Plain-English summary

California adopted a 30-foot length guideline for sailboat classification under section 6023.

The memorandum treated sailboats at least 30 feet long as mobile transportation equipment and generally treated shorter sailboats as not designed to carry persons or property substantial distances.

The author acknowledged that a particular smaller sailboat could in fact be used for substantial-distance transportation. Even so, the opinion retained the 30-foot demarcation as an administrable guideline.

The source refers to an attached January 31 memorandum containing the reasoning, but that attachment is not included in the published supporting PDF.

Guideline scope and missing support

The February 21 memorandum provides a general classification line rather than deciding an identified transaction. It names no requester or taxpayer, sailboat, length measurement, design specification, passenger or cargo capacity, route, actual use, purchase, lease, tax measure, return, assessment, or payment.

The document says its reasoning appears in a January 31 memorandum to T. P. Putnam and marks a copy “Attachment,” but the official PDF ends without that attachment. The surviving paragraph gives the basic design theory and acknowledges exceptions, but the full stated reasoning cannot be audited from the published source.

The header's From line identifies Glenn L. Rigby, while the closing initials read “CLE.” The source does not explain that discrepancy, so this page does not infer a different author.

The live 335.0075 annotation states only that sailboats shorter than 30 feet are not MTE under section 6023. It omits the memorandum's affirmative treatment of boats at least 30 feet, its general-guideline framing, the acknowledged smaller-boat exceptions, and the missing reasoning attachment.

Common questions

What was the stated cutoff?

Thirty feet: sailboats at or above that length were classified as MTE under the guideline.

Could a smaller boat ever travel substantial distances?

Yes. The source acknowledged that possibility but still kept the length-based guideline.

Does the published PDF include the attached reasoning memorandum?

No. It refers to the attachment, but the official PDF does not reproduce it.

Did the memorandum classify a documented boat or decide tax due?

No. It states a general guideline without an identified boat, transaction, supporting record, or tax calculation.

Citations and references

• California Revenue and Taxation Code section 6023
• January 31, 1973 memorandum to T. P. Putnam — listed as the attached reasoning, but not included

Verbatim support

From the official February 21, 1973 memorandum:

The basic theory for this conclusion is that sailboats less than 30 feet long are not normally designed for carrying persons or property substantial distances. However, as with all guidelines there will be particular cases where a smaller sailboat could be used for carrying persons or property substantial distance.

Notwithstanding this fact, I still believe we should still use the 30-foot demarcation.

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/335-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/335-0075.pdf

Original ruling text

335.0075

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

February 21, 1973

To:

Mr. Hy Hardin

From:

Glenn L. Rigby

Subject:

Sailboats as Mobile Transportation Equipment

It is our opinion that sailboats should be classified as mobile transportation equipment if they are 30 feet or more in length. The reasoning for this conclusion is set forth in my memo to Mr. T. P. Putnam of January 31, copy attached. The basic theory for this conclusion is that sailboats less than 30 feet long are not normally designed for carrying persons or property substantial distances. However, as with all guidelines there will be particular cases where a smaller sailboat could be used for carrying persons or property substantial distance. Notwithstanding this fact, I still believe we should still use the 30-foot demarcation.

CLE:lb
Attachment