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 325.1680

(c) Shipments from California to Points Outside State

(7) Ships' Stores and Supplies—Bonded Goods

325.1680 Ships' Stores. Sales of merchandise for use as ships' stores on an ocean-going vessel engaged in interstate and foreign commerce are not exempt from tax when the operator of the vessel takes possession of the merchandise in California. 10/27/53.