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 325.1400

(c) Shipments from California to Points Outside State

(5) Exports

325.1400 Storage Before Export. Property purchased from a California retailer and stored by the purchaser in California at facilities of its related corporation for an indefinite time prior to shipment was not using such storage, in the process of export. The sale of the property was not, accordingly, exempt as a sale in foreign commerce. 9/3/64.