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 325.1379

(c) Shipments from California to Points Outside State

(5) Exports

325.1379 Property Not Functionally Usable in California. The sale of appliances in this State to foreign residents is not exempt from tax merely because the appliances were not compatible with electric systems in the United States. The fact that there was reasonable certainty that property sold could not be used in California without modifications is insufficient to exempt the sale as an export under Regulation 1620, subdivision (a)(3)(C). The principal criterion for exemption is that there is an irrevocable commitment to the exportation process at the time of sale. 4/21/92.