Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
325.0571.870 Sale of Computer Tapes Shipped to Oregon. A company sells computer tapes and delivers the tapes to a California resident in Oregon. The buyer has the tapes duplicated and returns the duplicates to California for use here. The originals stay in Oregon and ultimately will be destroyed. No tax applies to the sale of the tapes. Use tax applies to the cost of blank tapes and the duplication charge on the tapes returned to California. 7/16/93.