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 325.1584

(c) Shipments from California to Points Outside State

(7) Ships' Stores and Supplies—Bonded Goods

325.1584 Alcohol and Cigarettes in Bond. A taxpayer withdraws alcoholic beverages and cigarettes from bond for sale to a foreign naval vessel. Neither are subject to Federal Excise Taxes or custom duties. The sales of the cigarettes and the alcoholic beverages are not subject to sales and use tax. Federal law preempts this field of commerce from sales taxation by the state. 6/6/77.