Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
325.0400 Dealers in Other States—Resales. Sales in interstate commerce to out-of-state dealers need not be supported by resale certificates if properly supported by bills of lading. 1/27/50.