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 325.1000

(c) Shipments from California to Points Outside State

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

325.1000 Proofs Made from Engravings Shipped Out-of-State. An engraver makes photoengravings for advertising agencies in California for delivery to out-of-state publishers. Prior to shipment, the engraver furnishes the advertising agencies with progressive and finished proofs and Scotchprints pulled from the engravings. The proofs are furnished for inspection and approval and the Scotchprints as insurance prints from which duplicate plates could be made if the original plates were lost or mutilated. The pulling of the progressive and finished proofs and Scotchprints does not constitute a taxable use of the engravings prior to shipment. If a separately stated charge is made for such proofs and prints, the engraver is the retailer thereof. 7/7/66.