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 325.0280


(c) Shipments from California to Points Outside State

(1) Generally

325.0280 Bill of Lading. The conditions specified for exemption do not include the requirement that the bill of lading show the vendor rather than the purchaser as the consignor. Even though the purchaser is shown as consignor, we will not regard the tax as applicable provided it can be established that the vendor, pursuant to the contract of sale, delivered the goods to a carrier for shipment to a point outside this state and the goods were so delivered and shipped. However, if the goods come into possession and control of the purchaser in this state rather than being delivered to the carrier by the seller, we would regard the tax as being applicable. 8/20/51.