Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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I

325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620

Annotation 325.1200

(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
(5) Exports

325.1200 "Foreign Countries." An automobile purchased in California by a resident of the Philippines and delivered to a steamship company by the seller pursuant to contract of sale for shipment to the Philippines is an exempt export sale. 4/19/54.