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 325.0820

(c) Shipments from California to Points Outside State

(4) Delayed Shipment; Use Prior to Shipment; "Bailee Clauses"

325.0820 Body-Chassis Assembly Before Shipment. Pursuant to an out-of-state customer's purchase order with "bailee clause" a retailer is required to deliver a truck chassis to a body works for installation of a body purchased by the out-of-state customer and thereafter deliver the completed unit to a common carrier for shipment to the out-of-state customer. In such case an exempt interstate sale of the chassis results. 1/21/59.