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 325.1300

(c) Shipments from California to Points Outside State

(5) Exports

325.1300 Fuel Sold to Mexican Fishing Boats. Sales of fuel oil to Mexican fishing boat operators for refueling their vessels while engaged in fishing operations are not exempt from the sales tax as export cargo, even though the fishermen transport the fuel outside the state and use it in their fishing operations outside U.S. territorial waters. 5/19/66.