Laws, Regulations and Annotations

Search

BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 700.0000 Application of Tax > Annotation 700.0190

Uniform Local Sales and Use Tax Annotations

---

700.0000 Application of Tax—Regulation 1803

Annotation 700.0190

---

700.0190 Property Transshipped to Offshore Platforms. Property delivered to the customers warehouse and subsequently shipped to an offshore platform is subject to the Bradley-Burns Local Use Tax. California's coastal counties jurisdiction extends outward to the three mile limit. 12/6/90.