Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Uniform Local Sales and Use Tax Annotations
700.0000 APPLICATION OF TAX—Regulation 1803
700.0190 Property Transshipped to Offshore Platforms. Property delivered to the customers warehouse and subsequently shipped to an offshore platform is subject to the Bradley-Burns Local Use Tax. California's coastal counties jurisdiction extends outward to the three mile limit. 12/6/90.