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 325.1732

(c) Shipments from California to Points Outside State

(8) Use Tax

325.1732 Material Burned or Buried as Waste. Use tax does not apply to that portion of the materials burned or buried as waste in the production of a catalyst. The exemption of section 6009.1 applies since the valuable and desired element of the raw material processed will be transported outside this state and will thereafter be used solely outside this state. 11/8/72.