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
(4) Delayed Shipment; Use Prior To Shipment; "Bailee Clauses"
325.0820 Body-Chassis Assembly Before Shipment. Pursuant to an out-of-state customer's purchase order with "bailee clause" a retailer is required to deliver a truck chassis to a body works for installation of a body purchased by the out-of-state customer and thereafter deliver the completed unit to a common carrier for shipment to the out-of-state customer. In such case an exempt interstate sale of the chassis results. 1/21/59.