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
325.0570.600 Proof of Exemption. A taxpayer who fails to obtain a bill of lading to support a claimed exemption for a sale in interstate or foreign commerce may establish that the exemption applies through the use of other documentation.
However, the taxpayer bears the burden of proof by establishing to the satisfaction of the Board the facts that support the claim for exemption.
The setting forth of a series of assertions of facts together with a statement that unless the taxpayer hears otherwise from the Board, it will then assume the Board agrees with the assertions is not an acceptable method of meeting the burden of proof. 11/16/93.