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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 325.0400
(c) Shipments from California to Points Outside State
(1) Generally
325.0400 Dealers in Other States—Resales. Sales in interstate commerce to out-of-state dealers need not be supported by resale certificates if properly supported by bills of lading. 1/27/50.