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 325.0860

(c) Shipments from California to Points Outside State

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

325.0860 Body-Chassis Assembly Before Shipment. Sales of truck chassis made out-of-state with delivery to California corporation for the purpose of installing tanks thereon with subsequent shipment of completed trucks out of state to ultimate consumers are interstate sales exempt from tax. The installation of the tanks in such instances was not a taxable use in California. 2/10/53.