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 325.0840

(c) Shipments from California to Points Outside State

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

325.0840 Body-Chassis Assembly Before Shipment. Truck chassis delivered by manufacturer to consumer's agent in California who, pursuant to buyer's instructions, was to install a special body thereon, is a retail sale in this state by person making delivery, notwithstanding the fact that the dealer and buyer are located out of state. 9/1/53.