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
325.0380 Display Material. Display material purchased from a California vendor and delivered to the purchaser in California for inclusion in out-of-state shipments by him are not exempt sales in interstate commerce since the exemption is only available if the delivery of the goods is to a carrier for shipment outside the state. Thus, the sale of the display material is subject to tax even though it is subsequently shipped to a point outside this state. 9/23/69.