Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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I

325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620

Annotation 325.0600

(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
(1) Generally

325.0600 Use on Out-of-State Project. The sale of tools and equipment delivered in California are subject to sales tax irrespective of the fact that the purchaser contemplates transporting such property out-of-state for use on a construction project in such state. 3/3/53.