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 325.1320

(c) Shipments from California to Points Outside State

(5) Exports

325.1320 Fuel Used in Fishing Operations. A sale of diesel fuel within the state to a foreign fishing boat operator who uses the fuel in his fishing operations is not exempt from tax as a sale in foreign commerce because the fuel is not furnished to the purchaser for the purpose of carrying it abroad. Even though the foreign purchaser transports the fuel outside the state and uses the fuel in fishing operations outside the United States territorial waters, a sale for the purpose of refueling a fishing vessel is not a sale of export cargo. 7/26/67.