Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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500.0000 SALES TO COMMON CARRIERS—Regulation 1621

Annotation 500.0180

500.0180 Tramp Steamers. Tramp steamers have no greater exemption than that granted to other common carriers. The tax still applies to fuel which will be consumed en route between California and the first port of call. 10/7/63.