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 325.0571.870

(c) Shipments from California to Points Outside State

(1) Generally

325.0571.870 Sale of Computer Tapes Shipped to Oregon. A company sells computer tapes and delivers the tapes to a California resident in Oregon. The buyer has the tapes duplicated and returns the duplicates to California for use here. The originals stay in Oregon and ultimately will be destroyed. No tax applies to the sale of the tapes. Use tax applies to the cost of blank tapes and the duplication charge on the tapes returned to California. 7/16/93.