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 325.1580

(c) Shipments from California to Points Outside State

(7) Ships' Stores and Supplies—Bonded Goods

325.1580 Alcohol in Bond. Alcoholic beverages delivered out of bond to vessels engaged in foreign trade are not subject to tax, since by Sec. 1309 of Title 19, U.S.C.A., Congress has pre-empted this field of commerce and taxation. 11/12/63.