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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.1020

Sales and Use Tax Annotations


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I

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.