Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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I

325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620

Annotation 325.0679

(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE

(2) Delivery to Purchaser in State

325.0679 Sales to Foreign Naval Vessels. Sales tax applies to sales to foreign naval vessels in California even though deliveries were made directly to the vessels, unless title passed within, and delivery was made out of a foreign trade zone, in which case neither sales nor use tax would apply. 2/15/74.