Page 5, section 8 of this California Board of Equalization newsletter has the answer:
Answer from mkennedy on Stack Exchange
- Items Sold to Residents of a Foreign Country or Another State
We have received complaints from foreign buyers that they were incorrectly advised by retailers that they could receive a refund of the sales tax on items they purchased and picked up in California. They were told they could do this by presenting their receipts at the airport. Although many countries have such a provision for foreign travelers, California does not.
Nor does California have this provision for residents of other states. Consequently, if foreign tourists ask about a refund of tax paid on purchases, you should inform them that tax applies to merchandise delivered in California regardless of its ultimate destination.
I have found conflicting information regarding tax refunds at the airport for tourists. Can someone please confirm?
Hi all, I’ve been trying to search for answers but can’t seem to find a straight forward answer for our situation. We are flying out of Naples tomorrow for a 6:15 am flight with a connection in Paris(2 hour layover) before flying back to the US. Are we supposed to process our VAT refund in Paris(CDG) before our connecting flight or are we supposed to process in Naples before we get on our first plane? Since it’s an early morning flight I don’t think their offices will be open and our 2 hour layover might be too short in Paris. What are our options?