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 325.0880

(c) Shipments from California to Points Outside State

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

325.0880 Body-Chassis Assembly Before Shipment. Pursuant to a customer's purchase orders, both the body builder and the chassis builder are required to ship or deliver the property sold by them to an out-of-state point. Before shipment, the body will be installed upon the chassis and the complete vehicle shipped as a unit by the chassis builder. Where the body builder enters into an agency agreement with the chassis builder authorizing the latter to act as the body builder's agent in carrying out the delivery requirement, both the sale of the chassis and the sale of the body are exempt interstate sales. 4/17/67.