Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
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
325.0620 Carrier Furnished by Purchaser. None of the Court decisions are authority for the proposition that the sales tax does not apply where the goods are delivered to the purchaser in this state, even though the purchaser may subsequently transport the goods outside the state. The case of Richfield Oil Company v. State Board of Equalization, 329 U.S. 69, stands for the proposition that where the goods are delivered by the vendor into an exporting carrier sent to this country for the express purpose of receiving the goods and carrying them abroad, title to the goods passing to the buyer upon delivery into the exporting carrier, the sale was exempt upon the grounds that at the same time title passed the goods became exports. 10/30/50.