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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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325.0000 Interstate and Foreign Commerce—Regulation 1620
Annotation 325.1722
(c) Shipments from California to Points Outside State
(8) Use Tax
325.1722 Commonwealth of Australia. The Commonwealth of Australia is not a "person" as defined in section 6005. Therefore, the ship's stocks aboard vessels of the Commonwealth of Australia are not subject to use tax. 2/15/74.