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
(4) Delayed Shipment; Use Prior To Shipment; "Bailee Clauses"
325.0860 Body-Chassis Assembly Before Shipment. Sales of truck chassis made out-of-state with delivery to California corporation for the purpose of installing tanks thereon with subsequent shipment of completed trucks out of state to ultimate consumers are interstate sales exempt from tax. The installation of the tanks in such instances was not a taxable use in California. 2/10/53.