Laws, Regulations and Annotations

Search

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 325.0330

(c) Shipments from California to Points Outside State

(1) Generally

325.0330 Carrier. The delivery of a yacht from a point in California to a buyer located in the state of Oregon by a skipper who was licensed by the Coast Guard constituted a tax-exempt transaction because the skipper was within the code definition of a "contract carrier" making a delivery to a point outside this state. 6/17/77.