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BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.0020

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0020

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

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325.0020 General Rules Stated. Corporation maintains manufacturing plant out-of-state and a sales office in California. Practically all products sold through California office are manufactured and fabricated out-of-state, but in some cases parts are fabricated at California office. Shipments of goods sold through California office are often made directly from out-of-state factory to the consumer and point of delivery may or may not be within California.

When delivery is made to the consumer at a point outside of California, the sales tax would not apply. Where delivery is made directly to consumer in California, sales tax would not apply unless the California office of the seller participated in the transaction. If sales tax does not apply in the latter instance, the transaction is subject to use tax and required to be collected by the California office.

Sales in which delivery is made to points outside California from the California office would be exempt from tax providing the conditions of the regulation are met by the seller. 3/3/53.