Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
I
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
Annotation 325.1722
(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
(8) Use Tax
325.1722 Commonwealth of Australia. The Commonwealth of Australia is not a "person" as defined in section 6005. Therefore, the ship's stocks aboard vessels of the Commonwealth of Australia are not subject to use tax. 2/15/74.