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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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325.0000 Interstate and Foreign Commerce—Regulation 1620
Annotation 325.0330
(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.