Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620
(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
325.1240 "Foreign Countries." Shipments to Wake Island and Canal Zone are considered exports and sale of goods so shipped is exempt if requirements of the regulation are met. 6/29/50.