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 325.1060

(c) Shipments from California to Points Outside State

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

325.1060 Tapes. The charge for editing magnetic tapes for an out-of-state customer is not an exempt interstate transaction if the editing company delivers the tapes to a record pressing company in the state designated by the out-of-state customer. The edited tapes must be shipped to the out-of-state customer at a point outside this state for the editing charge to be exempt as an interstate transaction. 9/28/59.