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BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.0600

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I

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0600

(c) Shipments from California to Points Outside State

(1) Generally

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325.0600 Use on Out-of-State Project. The sale of tools and equipment delivered in California are subject to sales tax irrespective of the fact that the purchaser contemplates transporting such property out-of-state for use on a construction project in such state. 3/3/53.