Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
325.0610 Satellite in Orbit. Sale of a satellite with title passing to the customer while the satellite is in earth orbit is not subject to the sales tax since the satellite while in orbit is outside the state's taxing jurisdiction. Furthermore, the seller's use of the satellite through its ground communication stations located in California will not be subject to use tax. Such use will occur while the satellite is in orbit and physically outside the state. 12/23/83.