Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
(a) IN GENERAL—SHIPMENTS INTO CALIFORNIA FROM POINTS OUTSIDE STATE
325.0018 Functional Use. For purposes of Regulation 1620(b)(3), only functional use outside this state is counted in establishing out-of-state use. Time for assembly, disassembly, testing, preparation for shipment, and shipment does not count. 11/6/90.