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 325.0330

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

325.0330 Carrier. The delivery of a yacht from a point in California to a buyer located in the state of Oregon by a skipper who was licensed by the Coast Guard constituted a tax-exempt transaction because the skipper was within the code definition of a "contract carrier" making a delivery to a point outside this state. 6/17/77.