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
(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.