Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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I

325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620

Annotation 325.1640

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 Domestically produced oil placed in customs-bonded storage is exempt from sales tax when it is withdrawn and sold for delivery to vessels and aircraft as supplies for use in foreign commerce. 5/15/64.