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 325.0167

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

325.0167 Title Passage in State. An out-of-state vendor ships property to California customers by common carrier with title passing during the interstate delivery or at the destination. The vendor has no presence in this state. Since sales tax cannot apply unless there is some participation in the transaction by a California office or agent of the vendor pursuant to Regulation 1620(a)(2), the California sales tax is inapplicable, but the use tax is applicable. 3/10/75.