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
325.1640 Domestic Oil. Domestically produced oil placed in customs-bonded storage is exempt from sales tax when it is withdrawn and sold for delivery to vessels and aircraft as supplies for use in foreign commerce. 5/15/64.