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BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.1240

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I

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.1240

(c) Shipments from California to Points Outside State

(5) Exports

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325.1240 "Foreign Countries." Shipments to Wake Island and Canal Zone are considered exports and sale of goods so shipped is exempt if requirements of the regulation are met. 6/29/50.