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 325.1730

(c) Shipments from California to Points Outside State

(8) Use Tax

325.1730 Making Samples as a Use. A packaging machine is delivered from Illinois to California where the machine is tested and sample packaging for a new product is made for a field trial. After 5 months the machine is shipped to an out-of-state plant for full production use. The making of sample packages by the packaging machine is a use under section 6201 and subject to use tax, notwithstanding the fact that the machine will later be moved out of state and placed in full production use there. 10/15/92.