Sales Delivered Outside California (Publication 101)
Documenting Your Sale and Delivery

It is important to retain documents in your records that will support any tax exemptions you claim for sales delivered outside California. Examples of such documents are given below.

Deliveries made with your own vehicle or with another means of transport that you own:

• Delivery receipts
• Expense vouchers supporting delivery expense
• Purchase orders or correspondence supporting shipping requirements and completion of delivery

Deliveries to customs brokers, export packers, or forwarding agents:

• Bills of lading
• Copies of import documents of the foreign country
• Notation on invoice of delivery
• Invoices for services of customs broker or forwarding agent
• Delivery receipts

Deliveries made for you by a common or contract carrier:

• Bills of lading
• Express or parcel post receipts; express company invoices
• Sales invoices showing postage
• Records of parcel post shipment charges and shipping instructions
• Freight invoices

Deliveries to a carrier owned by the purchaser and bound for a foreign country (see Special Delivery Conditions):

• Bills of lading or other documents showing that delivery was made directly to the carrier
• Copy of transportation plan showing that carrier was bound for a foreign country
• Import documents of the foreign country, other documentary evidence of export, or evidence that the item was designed for use in the foreign country or altered for use there

Deliveries to scheduled commercial carriers hired by the purchaser to export property (see Special Delivery Conditions):

• Bills of lading or other documents showing property was delivered directly to the carrier
• Documentary evidence of transportation plans showing that property will be transported on a continuous journey to a foreign destination and not diverted for use in California