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

Annotation 325.0080

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

325.0080 Local Participation. In interstate transactions, unless sales are made with the participation of a local office or place of business, the sales are made in interstate commerce and the use tax is the applicable tax. If the seller maintains a place of business in this state, he would be liable for collection of the use tax. 3/31/55.