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 325.0105

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

325.0105 Sale on Approval. For purposes of applying Regulation 1620, a contract to sell on approval is equivalent to a "contract of sale" when the buyer is located inside the state and the seller is located outside the state. Sales tax rather than use tax would apply only if there is participation by a representative of the buyer located in the state. 6/23/77.