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BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.0320

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I

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0320

(c) Shipments from California to Points Outside State

(1) Generally

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325.0320 Carrier. The word "carrier" as used in the regulation is defined as a person or firm engaged in the business of transporting for compensation tangible personal property owned by other persons, and includes both common and contract carriers. 3/30/54.