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 325.1200

(c) Shipments from California to Points Outside State

(5) Exports

325.1200 "Foreign Countries." An automobile purchased in California by a resident of the Philippines and delivered to a steamship company by the seller pursuant to contract of sale for shipment to the Philippines is an exempt export sale. 4/19/54.