Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Transactions and Use Tax Annotations
800.0000 APPLICATION OF TRANSACTIONS (SALES) TAX AND USE TAX—Regulation 1823
800.0033 Property Transshipped to Offshore Platforms. Property delivered to a customer's warehouse and subsequently shipped to an offshore platform is not subject to the district use tax. Regulation 1823 provides an exception to the application of use tax when it is limited to storing for subsequent use solely outside the district. 12/6/90.