Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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557.0000 TRANSPORTATION CHARGES—Regulation 1628

Annotation 557.0564

557.0564 Shipment from Outside California on Order Placed in California. A taxpayer having an office in California receives an order from a California buyer. The property ordered is shipped from the taxpayer's out-of-state factory directly to the buyer in California. Shipping charges are separately stated. Tax applies to the shipping charges only if the property is sold for a delivered price or is delivered by the taxpayer's facilities and the sale of the property occurs after shipment. 12/2/93.