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BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.1680

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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

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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.