Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.1020

(c) Shipments from California to Points Outside State

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

325.1020 Shipping Instructions—Delayed. Sale is exempt notwithstanding shipment to out-of-state point is deferred for reasonable time pending receipt of shipping instructions pursuant to contract of sale. 8/17/50.