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 325.0570.280

(c) Shipments from California to Points Outside State

(1) Generally

325.0570.280 Out-of-State Delivery to California Resident. When property is delivered out of state to a person who is not known by the retailer to be a California resident, the seller is not required to collect use tax. 4/30/87.