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BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.1620

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.1620

(c) Shipments from California to Points Outside State

(7) Ships' Stores and Supplies—Bonded Goods

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325.1620 Bonded Jet Fuel. Since the combined effect of Sec. 1309 of Title 19 of the U.S.C.A. and the Regulations issued pursuant to the section would make California sales tax levied upon sales of bonded jet fuel free from customs duty and Internal Revenue taxes conflict with the Federal Government's regulation of foreign and interstate commerce, such sales are exempt under section 6352 of California Sales and Use Tax Law, but since there are no federal constitutional or statutory prohibitions against California applying its sales tax to sales of non-bonded jet fuel, and as there is no exemption in the California Constitution or the California Revenue and Taxation Code for sales of non-bonded jet fuel, California will continue to collect sales tax on sales of non-bonded jet fuel. 4/11/62.