Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
(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.