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 325.0560

(c) Shipments from California to Points Outside State

(1) Generally

325.0560 Mistake. The sales tax applies to sales of goods erroneously shipped by the seller to the customer's in-state location even though an employee of the customer who accepted delivery reshipped the goods to the customer's out-of-state location. The fact that a mistake was made is not legally sufficient to excuse payment of the sales tax on a transaction actually handled in such a manner as to be taxable under the law. 4/9/59.