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 325.1531

(c) Shipments from California to Points Outside State

(6) Export Packers and Forwarding Agents

325.1531 Forwarding Agent. A "forwarding agent" for purposes of the Sales and Use Tax Law is not required to be licensed by the Interstate Commerce Commission or anyone else in order to satisfy the requirements of section 6396. Regulation 1620, which in part interprets section 6396, does not refer to any licensing requirement. Rather, it simply requires that the person or firm be engaged in the business of preparing property for shipment or arranging for its shipment. 7/10/84.