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 325.0570.280
(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
(1) Generally
325.0570.280 Out-of-State Delivery to California Resident. When property is delivered out of state to a person who is not known by the retailer to be a California resident, the seller is not required to collect use tax. 4/30/87.