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 325.0700

(c) Shipments from California to Points Outside State

(3) Installation in State Generally

325.0700 Overhauled Aircraft Engines. The sale and installation in California of overhauled aircraft engines in the following situations are not exempt:

(a) Engine is sold to customer in Canada with installation in California.

(b) Canadian customer purchases new aircraft (minus engines) in California and orders overhauled engines to be delivered to aircraft company for installation in California after which plane will be flown to Canada.

(c) Out-of-state American customer has overhauled engine delivered to point in California for installation. Subsequently, plane is flown out-of-state. 4/30/57.