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 325.1160

(c) Shipments from California to Points Outside State

(5) Exports

325.1160 Delivery to Common Carrier. Delivery of property by a vendor to common carrier with export markings thereon are exempt as export sales where the common carrier does nothing further with the goods than to hold them pending arrival of export vessel, and then places the property aboard the export carrier, 1/17/55.