Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
I
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
Annotation 325.0480
(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
(1) Generally
325.0480 F.O.B. Sales. A sale by a California retailer is exempt whether the f.o.b. point is within or without this state if the contract provides for out-of-state shipment, the goods are so shipped, and the retailer delivers the goods to the carrier. 12/18/52.