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 325.1740

(c) Shipments from California to Points Outside State

(8) Use Tax

325.1740 "Piggyback" Equipment. Drive-in trailers to be used as railroad "piggyback" equipment which were purchased and leased out-of-state for use in for-hire transportation of property in interstate commerce are exempt from use tax even though they may enter California in the course of their interstate movements. 9/2/69.