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
(6) Export Packers and Forwarding Agents
325.1530 Forwarding Agent. For purposes of section 6396, a common carrier qualifies as a "forwarding agent" when it consolidates merchandise for reloading aboard another common carrier hired by the purchaser. Accordingly, the delivery of goods to the common carrier acting as a forwarding agent meets the requirements of the exemption if the goods are shipped to an out-of-state point. 1/7/76.