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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
I
325.0000 Interstate and Foreign Commerce—Regulation 1620
Annotation 325.0300
(c) Shipments from California to Points Outside State
(1) Generally
325.0300 Cargo Carried. The sale of a truck to an out-of-state purchaser is taxable if it carries a cargo from a point in this state to the out-of-state destination, although driven by an employee of the retailer. 9/8/50.