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 325.1486

(c) Shipments from California to Points Outside State

(6) Export Packers and Forwarding Agents

325.1486 Delivery to Freight Forwarder. A foreign airline purchases goods for its own use from California vendors for export to a foreign country. The goods are received at its freight forwarder's premises. The airline (purchaser) will file the foreign country's paperwork to import the goods to the foreign country and it will have the freight forwarder file the shipper's export declaration and coordinate the actual shipping of the freight. The airline's office and the freight forwarder are located on the same premise.

If the property is delivered to the airline's freight forwarder who then delivers the goods to a port outside the continental limits of the United States without the airline taking possession of such property prior to the delivery outside the United States, sales to the airline will qualify for the export exemption. 7/3/95.