Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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I

325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620

Annotation 325.0300

(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
(1) Generally

325.0300 Cargo Carried. The sale of a truck to an out-of-state purchaser is taxable if it carries a cargo from a point in this state to the out-of-state destination, although driven by an employee of the retailer. 9/8/50.