Ezel / Tax Rulings / CA

Were 250-pound hand-operated fire pumps kept aboard fishing vessels exempt watercraft component parts?

Short answer No. The pumps were mounted on plywood bases so four people could move them across the deck. California treated them as portable equipment rather than integral vessel property substantially affixed or attached while in use.
State
CA
Ruling
Annotation 600.0420
Tax type
Sales and Use Tax
Issued
1953-07-27
Issued by
California State Board of Equalization
Requested by
A seller of hand-operated fire pumps for fishing vessels
Topics
portable equipment commercial fishing vessels component parts substantial attachment
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1953. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1953
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is a July 27, 1953 California State Board of Equalization junior-counsel letter published by CDTFA as support for a sales and use tax annotation. It concerns large four-person hand pumps kept aboard fishing vessels but mounted for movement across the deck. The conclusion applies then-current Ruling 51.5's integral-part and substantial-attachment test. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

A seller asked about large 2¼-inch, four-person, hand-operated fire pumps used on fishing vessels. Each pump weighed about 250 pounds and sat on a plywood base designed to let the crew move it from one side of the deck to the other.

Ruling 51.5 limited the exemption to property that became an integral vessel component and was substantially affixed or attached while in use.

California concluded that the movable fire pumps were portable equipment rather than vessel components. Sales tax applied.

What this means for you

Fishing-vessel operators, safety-equipment sellers, and tax advisers

Weight and continuous presence aboard a vessel do not alone establish component status. Installation and substantial attachment during actual use remain important.

Common questions

Q: Were the pumps kept aboard at all times?

A: Yes.

Q: Why were they still treated as portable?

A: Their plywood bases were designed to facilitate movement across the deck.

Q: Did the exemption apply?

A: No.

Citations and references

  • California Sales and Use Tax Ruling 51.5, as cited in the source

Source

Original ruling text

600 . 0 4 2 0

July 27, 1953

..,
·'

.Attention:

Mr •

Your letter of May 5
Account No.~ - ·

.Accountant

Gentlemen:
You inquire concerning the application of the water­ craft exemption to your sales of large 2¼" four man, hand operated fire pumps. The pumps are for use on fish­ ing vessels and are kept aboard at all times. A pump weighs about 250 pounds and is mounted on a plywood base to facilitate moving from one side of the deck to the other •
.As indicated in Sales and Use Tax Ruling 51.5 (copy enclosed), the sales tax does not apply to the sale of tangible personal property beooming a component part of watercraft for use in commercial deep sea fishing operations outside the territorial waters of this State. The exemption extends only to property which is an integral part of the boat and is affixed or attached in a substantial manner when in use. It is our opinion that the fire pump in question is to be regarded as an item of por~able equipment and not a component part of the vessel. Accordingly, the sales tax applies to your sales of the fi_~e pumps. Yours very truly,

Bill Holden
Junior Counsel
BH:ja

cc :

San Diego - Auditing

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