Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
325.0440 Drilling Platform Beyond State Boundaries. Sale of fuel, lubricating oils and greases, delivered to offshore drilling platform outside the boundaries of state by means of ship chartered by seller is exempt from sales tax as the property is delivered to the purchaser at a point outside the state by facilities operated by the seller. 9/1/64.