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 325.1080

(c) Shipments from California to Points Outside State

(5) Exports

325.1080 APO. The sale of tangible personal property which is mailed by the seller pursuant to the contract of sale to the purchaser, an employee of the United States Embassy in Bangkok, Thailand, is a sale in foreign commerce notwithstanding the fact that the property is addressed to the Army Post Office in San Francisco and forwarded to the purchaser in Bangkok. 9/28/64.