Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0440

(c) Shipments from California to Points Outside State

(1) Generally

325.0440 Drilling Platform Beyond State Boundaries. Sale of fuel, lubricating oils and greases, delivered to offshore drilling platform outside the boundaries of state by means of ship chartered by seller is exempt from sales tax as the property is delivered to the purchaser at a point outside the state by facilities operated by the seller. 9/1/64.