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 325.0780

(c) Shipments from California to Points Outside State

(3) Installation in State Generally

325.0780 Repair or Modification. Sales of repair parts or materials used in repairing of engines, modification of aircraft, etc., are exempt interstate sales where the contract requires the party doing the repair or modification work to ship the repaired articles or modified aircraft to which the repair parts and materials are attached, to a point outside this state by its own facilities or by a carrier. It is immaterial that the repair parts or materials used in modification may be installed upon or attached to engines, aircraft or other property in this state belonging to the customer prior to the time the repaired or modified items are actually shipped or delivered to a carrier for shipment. 4/23/58.