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 325.0460

(c) Shipments from California to Points Outside State

(1) Generally

325.0460 Express Office. Where, pursuant to contract, seller delivers property to an air express office consigned to an out-of-state destination, the requirements of the regulation are met and the sales tax does not apply. If, on the other hand, the seller delivers such property to an employee of the buyer in this state and the latter delivers the property to the express office, there is a delivery in this state and the tax applies. 8/30/56.