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 325.1120

(c) Shipments from California to Points Outside State

(5) Exports

325.1120 Delivery at Airport. Sales tax does not apply if the retailer delivers the goods aboard an aircraft departing for a foreign destination. Sales tax applies if the retailer delivers the goods at any point short of the departing aircraft, e.g., at the ticket desk or in the waiting area, for redelivery aboard the departing aircraft. The above rules apply whether delivery is to the purchaser or to an airline employee. The rules assume that the goods are personal items (e.g., jewelry, cameras, fur coats) which the airlines do not specifically contract to carry by bill of lading. 4/7/53; 11/15/83.