Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
325.0340 Carrier. A trucker operating by leasing the tractor but not the trailer of his truck from an out-of-state buyer and entering a loose employment relationship in order to avoid Interstate Commerce Commission regulations is not a carrier, and sales made to the out-of-state buyer with delivery by the trucker's facilities are taxable as intrastate sales to an agent of the buyer. 9/3/64.