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BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.0018

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0018

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

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325.0018 Functional Use. For purposes of Regulation 1620(b)(3), only functional use outside this state is counted in establishing out-of-state use. Time for assembly, disassembly, testing, preparation for shipment, and shipment does not count. 11/6/90.