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 325.0380

(c) Shipments from California to Points Outside State

(1) Generally

325.0380 Display Material. Display material purchased from a California vendor and delivered to the purchaser in California for inclusion in out-of-state shipments by him are not exempt sales in interstate commerce since the exemption is only available if the delivery of the goods is to a carrier for shipment outside the state. Thus, the sale of the display material is subject to tax even though it is subsequently shipped to a point outside this state. 9/23/69.