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
(7) Ships' Stores and Supplies—Bonded Goods
325.1580 Alcohol in Bond. Alcoholic beverages delivered out of bond to vessels engaged in foreign trade are not subject to tax, since by Sec. 1309 of Title 19, U.S.C.A., Congress has pre-empted this field of commerce and taxation. 11/12/63.