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 325.0100

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

325.0100 Rail Freight Cars. Section 6368.5 of the Sales and Use Tax Law exempts from sales and use taxes any leased rail freight cars which are used chiefly in interstate transportation, whether the lessee is a shipper or a railroad, and without regard to when the car first enters the state of California, or the number of days the car spends in California. 3/12/64.