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Business Taxes Law Guide—Revision 2025
Sales and Use Tax Annotations
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325.0000 Interstate and Foreign Commerce—Regulation 1620
Annotation 325.1537
(c) Shipments from California to Points Outside State
(6) Export Packers and Forwarding Agents
325.1537 Freight Forwarder. There are no specific licensing requirements for a person to be identified as a ground transportation freight forwarder except for household goods freight forwarders. Therefore, it is a person's or firm's activities which would determine whether they qualify as a freight forwarder under Regulation 1620. A person or firm that is in the business of consolidating shipments into carload lots and performing other services in connection with the shipment of goods for delivery to a port outside the continental limits of the United States without the customer taking possession of such property prior to the delivery outside the United States would be considered as operating as a freight forwarder. 6/14/95.