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
325.1080 APO. The sale of tangible personal property which is mailed by the seller pursuant to the contract of sale to the purchaser, an employee of the United States Embassy in Bangkok, Thailand, is a sale in foreign commerce notwithstanding the fact that the property is addressed to the Army Post Office in San Francisco and forwarded to the purchaser in Bangkok. 9/28/64.