Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations

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325.0000 Interstate and Foreign Commerce—Regulation 1620 (View entire section)

(a) In General—Shipments Into California from Points Outside State

(b) Imports

(c) Shipments From California to Points Outside State

(1) Generally
(2) Delivery To Purchaser In State
(3) Installation in State Generally
(4) Delayed Shipment; Use Prior To Shipment; "Bailee Clauses"
(5) Exports
(6) Export Packers and Forwarding Agents
(7) Ships' Stores and Supplies—Bonded Goods
(8) Use Tax