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 325.1724

(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
(8) Use Tax

325.1724 Ferry Flights. Where an aircraft is specifically dispatched from a California airport on an interstate trip that includes a stop at another California airport to pick up passengers, the entire flight, including the flight between the California airports, is an interstate flight. On the other hand, where an aircraft is dispatched from one California airport to another California airport so that it can depart from there on short notice, that flight is not an interstate flight for purposes of Regulation 1620 even if, shortly after its arrival at the second California airport, it takes on passengers and is dispatched to a point outside California. 2/1/01. (2002–1).