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 325.0616

(c) Shipments from California to Points Outside State

(2) Delivery to Purchaser in State

325.0616 Common Carrier as "Carriers." A common carrier is not a "carrier" of goods pursuant to Regulation 1620(a)(3)(B)(2) if at the time of shipment the common carrier owned the goods and, therefore, was not transporting personal property owned by other persons. Thus, if the common carrier does not qualify for the exemption provided by section 6385, it cannot claim an exemption under Regulation 1620(a)(3)(B)(2) for goods which are subsequently shipped out of state. 8/20/85.