Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
325.1160 Delivery to Common Carrier. Delivery of property by a vendor to common carrier with export markings thereon are exempt as export sales where the common carrier does nothing further with the goods than to hold them pending arrival of export vessel, and then places the property aboard the export carrier, 1/17/55.