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 325.0640

(c) Shipments from California to Points Outside State

(2) Delivery to Purchaser in State

325.0640 Carrier Furnished by Purchaser. The tax does not apply where, pursuant to the purchase order, the goods or the shipping case in which they are packed for export, are marked showing the foreign destination, and the goods or cases are delivered to a carrier provided by the purchaser for the purpose of receiving the same for shipment abroad without further packaging or processing. 1/6/53.