Sales to Residents of Other Countries (Publication 104)
Additional Information

The following sales are not taxable:

• Qualifying sales for resale to foreign merchants (see publication 32, Purchasers from Mexico, and Regulation 1668, Sales for Resale);
• Certain vehicle sales to foreign residents (see Regulation 1610, Vehicles, Vessels, and Aircraft); and
• Sales to certain foreign diplomatic personnel (see Regulation 1619, Foreign Consuls).

You may also obtain publication 101, Sales Delivered Outside California, and Regulation 1620, Interstate and Foreign Commerce, by calling our Customer Service Center at 1‑800‑400‑7115  (TTY:711).