Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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I

325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620

Annotation 325.0610

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

325.0610 Satellite in Orbit. Sale of a satellite with title passing to the customer while the satellite is in earth orbit is not subject to the sales tax since the satellite while in orbit is outside the state's taxing jurisdiction. Furthermore, the seller's use of the satellite through its ground communication stations located in California will not be subject to use tax. Such use will occur while the satellite is in orbit and physically outside the state. 12/23/83.