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 557.0720

557.0720 "Will Call." Where parts sold by a California dealer to a local purchaser are shipped via air freight from out-of-state via "will call," such freight charges cannot be excluded from the measure of tax if the parts were consigned to the dealer and later picked up by or delivered to the customer. But if the parts were consigned to the customer and delivered to him by a common carrier without assistance or storage by the dealer, then no tax is due on the air freight charges. 9/18/64.