Sales Delivered Outside California (Publication 101)
Special Delivery Conditions

Products bound for a foreign country in an airplane, ship, or other conveyance furnished by the purchaser

Certain sales may qualify as tax-exempt foreign exports. The means of transportation and the nature of the property shipped must provide certainty that the property is headed for a foreign country and that it will not be diverted for use in this country. For example, your sale may be considered a tax-exempt export if you deliver the merchandise to:

• A ship, airplane, or other conveyance (not a car or pickup truck) furnished by the purchaser for the purpose of carrying the property in a continuous journey to the foreign country, with title to and control of the property passing to the purchaser upon delivery (see Regulation 1620, Interstate and Foreign Commerce), or
• A scheduled commercial carrier hired by the purchaser to transport the property to another country.

You must obtain special documentation that demonstrates the property is bound for a foreign country on a continuous journey (see Documenting Your Sale and Delivery).

Determining whether your sale meets the required criteria can be difficult. If you are unsure whether your sale qualifies as tax-exempt, please contact us for help at 1-800-400-7115 (TTY:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.