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BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.1220

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I

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.1220

(c) Shipments from California to Points Outside State

(5) Exports

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325.1220 "Foreign Countries." Property transported to Puerto Rico is regarded as exported. 1/4/54.