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Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.1220

Sales and Use Tax Annotations


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I

325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620

Annotation 325.1220

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

325.1220 "Foreign Countries." Property transported to Puerto Rico is regarded as exported. 1/4/54.