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BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.0080

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0080

(a) In General—Shipments Into California from Points Outside State

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325.0080 Local Participation. In interstate transactions, unless sales are made with the participation of a local office or place of business, the sales are made in interstate commerce and the use tax is the applicable tax. If the seller maintains a place of business in this state, he would be liable for collection of the use tax. 3/31/55.