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 325.0104

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

325.0104 Repairman as Shipper. A purchaser of machinery hired a person to modify the machine located at the seller's premises. After modification, the person shipped the modified machine by common carrier to the purchaser at an out-of-state location. In this situation, sales tax applies since the machine was delivered to the purchaser's agent in this state as set forth under Regulation 1620(a)(3)(a). Once the person entered the seller's premises for the purpose of performing the modification, it took delivery of the machine as an agent for the purchaser. 6/14/91.