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
325.0480 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.