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
325.1700 Ships' Supplies. Sales of ships' supplies, including gasoline, greases, ice, kerosene, lubricating oils, and medical supplies, to operators of steamships, constitute sales of personal property not exempt under the regulation. 11/2/53.