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 325.0320

(c) Shipments from California to Points Outside State

(1) Generally

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.