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 325.1475

(c) Shipments from California to Points Outside State

(6) Export Packers and Forwarding Agents

325.1475 Consolidation Prior to Export. Property sold and delivered to the purchaser's representative and held for consolidation prior to export is not an export under Regulation 1620(a)(3)(C)2. To be an export under the Regulation, the property is required to be irrevocably committed to export at the time of sale and it must move in a continuous journey to the foreign destination. In this situation, when the property is being held for consolidation, the export journey to the foreign destination had not begun. Therefore, the property has not entered into the "stream of foreign commerce." 12/30/91.