Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
(2) Delivery to Purchaser in State
325.0613 Auctioneer Sales. An auctioneer sells horses to an out-of-state buyer. Prior to purchase, the buyer furnishes the auctioneer with a document requiring that any horses purchased be shipped out of state. The bill of lading shows the buyer as the consignor and the carrier is paid by the buyer. Tax does not apply because the auctioneer is required to ship the horses out of the state as a condition of the transaction and the animals are so shipped. 5/24/66; 5/29/96.