Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
325.0603 Vessels Delivered Outside California Waters. Vessels which are delivered by the seller to the buyer at a point outside California waters are not subject to sales tax. The seller may be required to collect use tax if it knew or should have known that the buyer was a California resident, unless the seller takes a statement from the buyer that the buyer intends to use the vessel at a specific out-of-state point. 10/31/74.