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 325.0257

(c) Shipments From California to Points Outside State

(1) Generally

325.0257 "As Is, Where Is" Sales. "As is, where is" sales are not exempt sales in interstate commerce even if a common carrier is used to transport the property out of the state. Regulation 1620 requires the shipment be "pursuant to the contract of sale." The phrase "as is, where is" implies no such contract. Additionally, the evidence presented indicates that the particulars as to who is to ship the property is negotiated after the sale. 8/29/75.