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BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.0330

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I

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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

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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.