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 325.1240

(c) Shipments from California to Points Outside State

(5) Exports

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.