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
325.1536 Freight Forwarder. A shipment of tangible personal property by a California retailer from its Arizona location to a California freight forwarder, for further shipment to a consumer in Hawaii, is an exempt sale in interstate commerce. The sale did not occur in California and the purchaser did not take possession of the property in California. The shipment to the freight forwarder is a continuation of the interstate journey of the property sold. 7/3/90.