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
325.1440 Title—Time of Transfer. Where vendors, pursuant to contract of sale, deliver property previously prepared by them for export, to a carrier or forwarding agent for shipment to a foreign government, no liability for either sales or use tax is created. This is predicated, of course, on the fact that the vendor retains title to the goods until such delivery and that title does not pass at an earlier time. 1/10/55.