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 325.0900

(c) Shipments from California to Points Outside State

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

325.0900 Inspection by Purchaser. Although such items as prints may be delivered to a purchaser's representative in California for inspection and returned to the vendor for out-of-state shipment without preventing the seller from validly claiming exemption as an interstate sale, where the purchaser makes use of the property, such as positive editing, the delivery in this state to the purchaser for such purpose prevents the seller from subsequently validly claiming the interstate exemption. 6/3/57.