Sales Tax State Activity Update - April 2004

California Board of Equalization Extends Exemption Dates for Common Carriers

California Board of Equalization has amended Regulation 1621 by extending the exemption dates for the period April 1, 2004 through December 31, 2013 on the sale of fuel and petroleum products from sales tax, when such property is:

1. Sold to a water common carrier who holds a valid seller's permit or who has timely obtained a fuel exemption registration number.

2. For immediate shipment outside this state.

3. Consumed by the water carrier in the conduct of its business as a common carrier after the first out-of-state destination. However, the sales tax applies with respect to sales of fuel and petroleum products that will be consumed in a voyage from the California point where the fuel is taken on to the first destination outside of California.

The amended Regulation is available at: http://www.boe.ca.gov/pdf/reg1621.pdf

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