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 325.0493

(c) Shipments from California to Points Outside State

(1) Generally

325.0493 Imported Cargo Containers. Importation in and of itself is not a use in interstate or foreign commerce. Therefore, new empty cargo containers were not in foreign commerce use when they were en route to California. They were "used" in California when they were readied and stored in stand-by awaiting cargo for an outbound trip and thereby are subject to use tax. 8/10/71.