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 325.1330

(c) Shipments from California to Points Outside State

(5) Exports

325.1330 Interruption in Export Journey. Once an export journey is begun it is not terminated by a delay in transit unless the delay is for a purpose independent of the transportation of the property. An indefinite delay in transportation for the purpose of collecting other goods for shipment would represent such an independent purpose. An export journey is not terminated if the delay in shipment was for the purpose of consolidating the goods for shipment with other goods already collected and was not for an indefinite period. 5/7/70.