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 325.0685

(c) Shipments from California to Points Outside State

(2) Delivery to Purchaser in State

325.0685 Storage in California by Buyer. A corporation purchases children's clothing from California manufacturers. The clothing is shipped to the corporation's warehouse in California and is not being held for resale. The clothing is repackaged at the warehouse and shipped by the corporation to its out-of-state location. The clothing is not resold.

Because delivery is made to the buyer in California, the exemption for sales in interstate commerce does not apply. The sale is subject to tax. 8/4/94.