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 325.1600

(c) Shipments from California to Points Outside State

(7) Ships' Stores and Supplies—Bonded Goods

325.1600 Bonded Bunker Fuel. The sales tax does not apply to sales of bonded bunker fuel made under the following circumstances:

(1) The fuel oil is brought to California from foreign countries and placed in bonded storage immediately upon arrival.

(2) The fuel is delivered directly from bonded storage into vessels.

(3) The fuel is delivered only to vessels engaged in international service and ships engaged in intercoastal trade which are eligible to buy bonded bunkers by reason of their transiting waters of other countries en route to United States ports of discharge. 12/8/59.