Sales to Residents of Other Countries (Publication 104)
Required Documentation

Examples of records you will need to document a nontaxable sale for export

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

Foreign deliveries made with your own vehicles or other means of transport you own

• Delivery records
• Expense vouchers supporting a delivery expense (example: fuel, lodging, and meal receipts)
• Purchase orders, sales contracts or correspondence documenting shipping requirements and completion of delivery

Shipments made by a common or contract carrier

• Bills of lading
• Express or parcel post receipts, express company invoices, freight invoices, record of parcel post shipment
• Sales invoices showing postage charges and shipping instructions
• Copies of import documents of the foreign country

Deliveries to a scheduled commercial carrier hired by the purchaser to export property

• Bills of lading or other documents showing delivery made directly to the carrier
• Documentary evidence of transportation plan showing property transported in a continuous journey to a foreign destination and no diversion for use in California

Deliveries to a plane or ship owned by the purchaser that is bound for a foreign country

• Bills of lading or other documents showing delivery made by independent carrier or retailer directly to the purchaser’s plane or ship
• Copy of transportation plan showing plane’s or ship’s foreign destination
• Foreign country’s import documents or other documentary evidence of export, or evidence that the item was altered or specifically designed for use in the foreign destination