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BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.1186

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I

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.1186

(c) Shipments from California to Points Outside State

(5) Exports

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325.1186 Exports of Donated Medical Equipment. A nonprofit organization purchases medical supplies and equipment which it donates to hospitals in foreign counties. Since possession of the medical supplies and equipment purchased by the organization passes to the organization prior to an irrevocable commitment of the property to the exportation process, the sales of the medical supplies and equipment to the organization are subject to sales or use tax. It is immaterial that the intention of the organization is to ship or deliver the medical supplies and equipment to hospitals in foreign counties. 1/18/96.