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 325.1325

(c) Shipments from California to Points Outside State

(5) Exports

325.1325 Imports Re-exported from U.S. Customs Bonded Warehouse.
Imports stored in a U.S. Customs bonded warehouse and re-exported are within the exclusion from use tax provided by section 6009.1. Thus, a foreign air carrier that imports inflight supplies which are stored in a U.S. customs warehouse prior to exportation on its aircraft are not subject to the use tax if these supplies are not otherwise used or consumed in this state. 6/15/84.