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 325.0574

(c) Shipments from California to Points Outside State

(1) Generally

325.0574 Section 6247 Statement Not Taken in a Timely Manner. A section 6247 statement that is not taken timely does not automatically overcome the section 6247 presumption that the retailer sold the property for use in California. A retailer who does not take a section 6247 statement at the time of sale is responsible to collect the use tax. Once the time for the retailer to have collected the use tax has passed, the section 6247 statement can no longer be considered timely and will not protect the retailer from its debt for having failed to collect and remit use tax, unless the Board concludes that the claim that the property was not purchased for use in California is accurate. That is, such a late statement is equivalent to an XYZ letter trying to establish a sale was for resale. 9/12/97. (M98–3).