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 325.1095

(c) Shipments from California to Points Outside State

(5) Exports

325.1095 Certificate of Purchase for Export. A taxpayer receives a certificate from a purchaser-customer certifying that the property sold will be exported from the United States. Since the property is delivered to the customer in California, the sale is not an exempt sale in foreign or interstate commerce. Since the certificate does not state that the property will be resold in the regular course of business, it is not acceptable as a resale certificate. The purchaser's possession of the product in California defeats the export allegation. 2/27/95.