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 325.0760

(c) Shipments from California to Points Outside State

(3) Installation in State Generally

325.0760 Replacement Part Installation. The sale to out-of-state customers of replacement parts which are attached to repaired cameras is exempt from sales tax. Although title to the replacement parts may pass when installed in the camera, under the theory of accession, the transaction comes within the terms of the regulation. The exempt status of the replacement parts depends on the fact that delivery to the customer is made out-of-state, pursuant to the terms of the repair contract. 7/16/57.