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 325.1142

(c) Shipments from California to Points Outside State

(5) Exports

325.1142 Delivery to Foreign Purchaser's Agent. A delivery to an agent of a foreign purchaser in California is regarded as shipment to the purchaser. Under these circumstances, there is no irrevocable commitment to the exportation process at the time of sale and therefore no exemption. The supplier is the retailer and must pay sales tax on the sale. If the property is shipped by the supplier directly to a freight forwarder and the agent does not obtain possession of the property, the export exemption will apply if all other requirements under Regulation 1620(a)(3) are met. 4/28/93.