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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
I
325.0000 Interstate and Foreign Commerce—Regulation 1620
Annotation 325.0600
(c) Shipments from California to Points Outside State
(1) Generally
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.