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 325.0660

(c) Shipments from California to Points Outside State

(2) Delivery to Purchaser in State

325.0660 Carrier Furnished by Purchaser. The sale of dredging equipment to a purchaser for use in operations in Japan, was a sale in foreign commerce, where the equipment was delivered to a barge owned by an agent of the purchaser and transported thereon to the purchaser's job site in Japan. 11/19/64.