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 325.1375

(c) Shipments from California to Points Outside State

(5) Exports

325.1375 Property Committed to Export Process. Property was purchased from a California retailer for export to Mexico. The property was loaded onto trucks provided by the purchaser. The purchaser delivered the property to a forwarding agent who made delivery to destination in Mexico.

Since the purchaser had possession and control from initial delivery until the property was delivered to the forwarding agent, there was not an irrevocable commitment of the property into the process of exportation. Therefore, the sale does not qualify as a sale in foreign commerce (Sales and Use Tax Regulation 1620 (a)(3)(C)(1).) 7/7/93.