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 325.0602

(c) Shipments from California to Points Outside State

(1) Generally

325.0602 Vehicle Deliveries Outside California. It is the responsibility of the dealer to demonstrate that a vehicle was delivered to the buyer at an out-of-state point. One method of demonstrating out-of-state delivery is to have both the buyer and the driver execute a certificate of out-of-state delivery before a Notary Public at the out-of-state location where the delivery occurs. The Notary's certification should indicate that both persons were present to sign the certificate. The certificate will normally be accepted not as the truth of the facts stated in the certificate but as documentation that both persons were actually present at the location on the date of delivery. The driver should also obtain receipts for gasoline, hotel rooms and return transportation. 9/26/88.