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 325.1250

(c) Shipments from California to Points Outside State

(5) Exports

325.1250 Foreign Government Purchases. Certain equipment can only be sold to foreign governments for use outside the country. The federal government monitors these sales to assure that the property is in fact exported. The property is regarded as being committed to export at the time of sale even though it is delivered to an agent of the buyer in this state because the property cannot legally be diverted. 12/22/69.