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 325.1512

(c) Shipments from California to Points Outside State

(6) Export Packers and Forwarding Agents

325.1512 Export Packers. Goods sold to a foreign government are delivered to a department of the foreign government who will act as the export packer. The transaction does not qualify for the exemption under section 6387. In order for the sale to qualify for the exemption provided by section 6387, the export packer must be a separate legal entity, must be regularly engaged in the business of preparing property for export for hire and must perform these services indiscriminately to the public. 10/24/90.