I pulled my brother just last summer on lake Elsenor while he was wakesurfing and nobody said anything
I've been told by several people that riding anything inflatable behind a boat in California is illegal though - and I never see anyone doing that in Cali.
Now I know thats not true. Half the people on the lake where we always go are tubing. I know some specific tubes have been outlawed (the "flying" ones) but not everything inflatable.