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 325.1530

(c) Shipments from California to Points Outside State

(6) Export Packers and Forwarding Agents

325.1530 Forwarding Agent. For purposes of section 6396, a common carrier qualifies as a "forwarding agent" when it consolidates merchandise for reloading aboard another common carrier hired by the purchaser. Accordingly, the delivery of goods to the common carrier acting as a forwarding agent meets the requirements of the exemption if the goods are shipped to an out-of-state point. 1/7/76.