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
325.1630 Bonded Jet Fuel. For purposes of exemption of bonded jet fuel from California taxes under section 1309 of Title 19 of the United States Code, an aircraft which stops at more than one city in the United States is nevertheless engaged in foreign commerce if its origin or destination is outside the United States. 3/8/77.