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 325.1280

(c) Shipments from California to Points Outside State

(5) Exports

325.1280 Fuel Sales to Foreign Governments. Sales tax applies to sales of bunker fuel to the Mexican Government for purposes of refueling its vessels, same to be consumed in this state or on the high seas, and which fuel is not unloaded or discharged at any foreign port. 2/10/53.