Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
325.0331 Carrier. A person may be regularly engaged in business as a carrier even though he does so illegally by not being registered with the Interstate Commerce Commission or any other governing agency. 6/28/83.