Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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I

325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620

Annotation 325.1060

(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
(4) Delayed Shipment; Use Prior To Shipment; "Bailee Clauses"

325.1060 Tapes. The charge for editing magnetic tapes for an out-of-state customer is not an exempt interstate transaction if the editing company delivers the tapes to a record pressing company in the state designated by the out-of-state customer. The edited tapes must be shipped to the out-of-state customer at a point outside this state for the editing charge to be exempt as an interstate transaction. 9/28/59.