Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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
325.1584 Alcohol and Cigarettes in Bond. A taxpayer withdraws alcoholic beverages and cigarettes from bond for sale to a foreign naval vessel. Neither are subject to Federal Excise Taxes or custom duties. The sales of the cigarettes and the alcoholic beverages are not subject to sales and use tax. Federal law preempts this field of commerce from sales taxation by the state. 6/6/77.