Laws, Regulations and Annotations


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   


325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0011

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

325.0011 Delivery to California Post Office for Redelivery. A California consumer instructs an out-of-state printer/mailing house to ship packaged direct mail materials via common carrier to a post office in California for mailing from that post office directly to the addressees. Use tax does not apply to any of the printing or other charges related to the property delivered in this manner. Neither the carrier nor the post office can be said to be an agent of the consumer. The property began a continuous journey in interstate commerce when the out-of-state printer delivered it to the carrier at an out-of-state location. 8/24/84.