Drop Shipments (Publication 121)
Additional Information

This publication does not apply to deliveries of vehicles, vessels, or aircraft. For information on those items, see Regulation 1610, Vehicles, Vessels, and Aircraft, Regulation 1620, Interstate and Foreign Commerce, and publication 34, Motor Vehicle Dealers.

Additional information is available from our website at www.cdtfa.ca.gov, or from our Customer Service Center 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.

Regulations

• 1610 Vehicles, Vessels, and Aircraft
• 1620 Interstate and Foreign Commerce
• 1706 Drop Shipments

Publications

• 34 Motor Vehicle Dealers

Tax and Fee Guide

• Tax Guide for Out-of-State Retailers
• Tax Guide for Marketplace Facilitator Act
• Use Tax Collection Requirements Based on Sales Into California Due to the Wayfair Decision