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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
I
325.0000 Interstate and Foreign Commerce—Regulation 1620 (View entire section)
(a) In General—Shipments Into California from Points Outside State
- 325.0001 Advertising Circulars—Title Passing Out of State
- 325.0002 Aircraft—In-State Pilot Training
- 325.0002.100 Aircraft-Interior Installation and Test Flights
- 325.0002.200 Aircraft Modification
- 325.0003 Aircraft Used Exclusively in Interstate Commerce
- 325.0003.200 Aircraft Used Exclusively in Interstate Commerce
- 325.0004 Aircraft Refurbishing
- 325.0005 Annual Reports
- 325.0007 Cargo Containers and Chassis Used in Ocean Shipping
- 325.0009 Corporate Aircraft Used in Interstate Operations
- 325.0010 Deliveries from Storage
- 325.0010.750 Delivery of Aircraft in Oregon
- 325.0011 Delivery to California Post Office for Redelivery
- 325.0011.450 Delivery from In-State Warehouse
- 325.0012 Delivery of Tractor—Trailers to Interstate Carriers
- 325.0012.350 Duplicate Copy of Software Source Code
- 325.0013 First Functional Use Out of State but Returned to the State
- 325.0013.200 First Functional Use Test
- 325.0015 First Use in Interstate Commerce
- 325.0016 First Use in Interstate Commerce
- 325.0018 Functional Use
- 325.0020 General Rules Stated
- 325.0040 Horses
- 325.0053 Installation by an Agent of the Retailer
- 325.0055 Installation by Out-of-State Seller
- 325.0057 Installation by Out-of State-Vendor
- 325.0060 Installation of Special Equipment
- 325.0080 Local Participation
- 325.0080.400 Motorhome and Auto Tow Tractors
- 325.0081 Out-of-State Delivery of Motorhome
- 325.0082 Out-of-State Lease of Vessel
- 325.0083 Out-of-State Repairs
- 325.0088 Place of Sale—Sales vs. Use Tax
- 325.0089 Platinum Catalyst—Out-of-State Use
- 325.0090 Promotional Material
- 325.0094 Purchase of Motor Home
- 325.0100 Rail Freight Cars
- 325.0100.500 Rail Freight Cars—Repair Parts
- 325.0103 Repair Is Use
- 325.0104 Repairman as Shipper
- 325.0105 Sale on Approval
- 325.0106 Sales on Approval
- 325.0107 Sale on Approval Transaction
- 325.0108 Sale of Tanker Trucks to Out-of-State Customer
- 325.0110 Sales Tax v. Use Tax
- 325.0115 Samples—Carpet
- 325.0130 Software Delivered in California
- 325.0140 Storage in State of Property Usable Only at an Out-of-State Point
- 325.0160 Testing as Only Use in State
- 325.0165 Time Aircraft Is Refurbished Out of State
- 325.0167 Title Passage in State
- 325.0168 Title Passing to the Purchaser at an Out-of-State Point
- 325.0170 Turbine Engine Repair
- 325.0180 Unused Property Returned to California Company from Out of State
- 325.0185 Use or Storage for Purposes of the Six-Month Test
- 325.0190 Use Tax Exclusion
- 325.0192 Use Tax Exclusion—Intermodal Cargo Containers' Component Parts
- 325.0193 Use Tax—Investment
- 325.0198 Vessel Purchased Out of State
- 325.0210 Warranty Repairs on Aircraft—90-Day Rule
- 325.0220 Yacht Moved to California for Repairs
(b) Imports
(c) Shipments From California to Points Outside State
(1) Generally
- 325.0236 Imported Property Installed and Used in a Foreign Trade Zone
- 325.0250 Annual Reports
- 325.0255 Artwork Shipped Outside the State
- 325.0257 "As Is, Where Is" Sales
- 325.0259 Auction Sales of Horses Ultimately Shipped Outside this State
- 325.0259.250 Auctioneer Sales
- 325.0260 Aviation Gasoline
- 325.0280 Bill of Lading
- 325.0292 California Base Plate with Prorate License
- 325.0300 Cargo Carried
- 325.0320 Carrier
- 325.0330 Carrier
- 325.0331 Carrier
- 325.0340 Carrier
- 325.0341 CD-ROM Manufacture
- 325.0341.500 Customer Survey Program
- 325.0342 Space Flight Properties
- 325.0345 Supporting Documentation Needed by Contract Carrier
- 325.0380 Display Material
- 325.0400 Dealers in Other States—Resales
- 325.0410 Delivery of Boat Outside California
- 325.0425 Delivery of Property in State for Out-of-State Use
- 325.0428 Documentation Supporting Out-of-State Delivery of Vessel
- 325.0430 Donations
- 325.0440 Drilling Platform Beyond State Boundaries
- 325.0450 Electrical Components Added before Shipment
- 325.0460 Express Office
- 325.0480 F.O.B. Sales
- 325.0485 Gift
- 325.0490 Helicopter Repair
- 325.0493 Imported Cargo Containers
- 325.0495 Interstate Commerce
- 325.0520 Mailing Services
- 325.0560 Mistake
- 325.0570 Negative Retouching
- 325.0570.280 Out-of-State Delivery to California Resident
- 325.0570.300 Ownership and Possession Transferred Outside California
- 325.0570.600 Proof of Exemption
- 325.0571.870 Sale of Computer Tapes Shipped to Oregon
- 325.0572 Sale of Satellite
- 325.0574 Section 6247 Statement Not Taken in a Timely Manner
- 325.0575 Shipments of Warehoused Merchandise
- 325.0578 Testing by Purchaser with Title Passage
- 325.0580 Title Agreements
- 325.0597 Use in Interstate Commerce
- 325.0600 Use on Out-of-State Project
- 325.0602 Vehicle Deliveries Outside California
- 325.0602.600 Vessel Delivered Outside California Waters
- 325.0603 Vessels Delivered Outside California Waters
- 325.0606 Proper Documentation Essential for Exemption
- 325.0607 Qualifying as a "Carrier"
- 325.0610 Satellite in Orbit
- 325.0611 Printed Matter Mailed Out of State
(2) Delivery To Purchaser In State
- 325.0616 Common Carrier as "Carriers"
- 325.0617 Contract Carrier
- 325.0620 Carrier Furnished by Purchaser
- 325.0640 Carrier Furnished by Purchaser
- 325.0660 Carrier Furnished by Purchaser
- 325.0662 Carrier Furnished by Purchaser—Leased Rail Cars
- 325.0663 Common Carrier Hired by Customer
- 325.0664 Carrier Hired by Purchaser
- 325.0664.150 Delivery to Foreign Purchaser in California
- 325.0664.200 Delivery in State to Out-of-State Retailers
- 325.0667 Instate Delivery to Purchaser
- 325.0670 Lease of Trailer by Bank
- 325.0677 Mother Ship
- 325.0678 Photographic Sales and Supplies
- 325.0679 Sales to Foreign Naval Vessels
- 325.0680 Servicemen
- 325.0685 Storage in California by Buyer
- 325.0690 Time of Sale
- 325.0696 Delivery of Fuel into Pipeline
(3) Installation in State Generally
- 325.0698.200 Delivery of Aircraft
- 325.0700 Overhauled Aircraft Engines
- 325.0720 Overhauled Aircraft Engines
- 325.0760 Replacement Part Installation
- 325.0780 Repair or Modification
- 325.0782 Sale of Slide-In Camper to Foreign Purchaser
(4) Delayed Shipment; Use Prior To Shipment; "Bailee Clauses"
- 325.0800 "Bailee Clause" Inoperative
- 325.0820 Body-Chassis Assembly Before Shipment
- 325.0840 Body-Chassis Assembly Before Shipment
- 325.0860 Body-Chassis Assembly Before Shipment
- 325.0880 Body-Chassis Assembly Before Shipment
- 325.0882 Delayed Out-of-State Shipment
- 325.0884 Delayed Shipment
- 325.0886 Delivery to Purchaser's Representative
- 325.0900 Inspection by Purchaser
- 325.0920 Inspection by Purchaser
- 325.0925 Manufactured Goods Held for Subsequent Shipment Out of State
- 325.0928 Matching of Fit
- 325.0935 Obligation Under Contract
- 325.0960 Parts Produced from Molds
- 325.0980 Prints
- 325.1000 Proofs Made from Engravings Shipped Out-of-State
- 325.1020 Shipping Instructions—Delayed
- 325.1040 Storage Prior to Shipment
- 325.1060 Tapes
- 325.1070 Tooling Held by Manufacturer
- 325.1075 Use by Customer Before Shipment
(5) Exports
- 325.1080 APO
- 325.1095 Certificate of Purchase for Export
- 325.1097 Continuous Journey
- 325.1100 Customization of Motorcycles
- 325.1120 Delivery at Airport
- 325.1142 Delivery to Foreign Purchaser's Agent
- 325.1145 Delivery in State for Subsequent Export
- 325.1150 Delivery of Molds to Extruder for Testing Prior to Shipment
- 325.1160 Delivery to Common Carrier
- 325.1180 Exemption Certificates
- 325.1186 Exports of Donated Medical Equipment
- 325.1190 Exports of Structural Steel
- 325.1196 Federal Republic of Germany
- 325.1200 "Foreign Countries"
- 325.1220 "Foreign Countries"
- 325.1240 "Foreign Countries"
- 325.1250 Foreign Government Purchases
- 325.1260 Foreign Naval Vessel
- 325.1266 Foreign Seller and Purchaser of Tanker
- 325.1270 Foreign Trade Zones
- 325.1280 Fuel Sales to Foreign Governments
- 325.1300 Fuel Sold to Mexican Fishing Boats
- 325.1320 Fuel Used in Fishing Operations
- 325.1325 Imports Re-exported from U.S. Customs Bonded Warehouse
- 325.1330 Interruption in Export Journey
- 325.1340 Mexican Nationals Driving Cars to Border
- 325.1360 Mexican Resident—Crossing Border to Pick Up Goods
- 325.1371 Power of Attorney from Purchaser
- 325.1375 Property Committed to Export Process
- 325.1377 Property for Export
- 325.1379 Property Not Functionally Usable in California
- 325.1385 Purchaser Listed as Shipper on a Bill of Lading
- 325.1390 Sale of Vessel to Foreign Purchaser
- 325.1393 Sale for Resale to Related Entity
- 325.1396 Shipping Containers Sold for Export
- 325.1400 Storage Before Export
- 325.1420 "Stream of Commerce"
- 325.1460 Use Before Export
(6) Export Packers and Forwarding Agents
- 325.1475 Consolidation Prior to Export
- 325.1486 Delivery to Freight Forwarder
- 325.1500 Export Packer Also a Purchaser
- 325.1510 Export Packers
- 325.1512 Export Packers
- 325.1530 Forwarding Agent
- 325.1531 Forwarding Agent
- 325.1536 Freight Forwarder
- 325.1537 Freight Forwarder
- 325.1560 Mailing Agency as Forwarding Agent
(7) Ships' Stores and Supplies—Bonded Goods
- 325.1580 Alcohol in Bond
- 325.1584 Alcohol and Cigarettes in Bond
- 325.1600 Bonded Bunker Fuel
- 325.1620 Bonded Jet Fuel
- 325.1630 Bonded Jet Fuel
- 325.1640 Domestic Oil
- 325.1680 Ships' Stores
- 325.1700 Ships' Supplies
(8) Use Tax
- 325.1715 Artwork Displayed Outside California
- 325.1722 Commonwealth of Australia
- 325.1724 Ferry Flights
- 325.1727 First Functional Use Test
- 325.1728 First Functional Use of Vessel Outside California
- 325.1730 Making Samples as a Use
- 325.1732 Material Burned or Buried as Waste
- 325.1740 "Piggyback" Equipment
- 325.1762 Registration in California
- 325.1766 Repair Parts Shipped Out of State
- 325.1768 Space Flight Property
- 325.1770 Spare Parts—Optional Maintenance Contracts
- 325.1775 Sweepstakes Promotion
- 325.1780 Time Period Property Remains in California
- 325.1785 Tractor Dead-Headed to California
- 325.2200 Vehicles, Vessels and Aircraft Not Passively Transported
- 325.2400 Vessel Delivered Outside of California