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BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.0560

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I

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0560

(c) Shipments from California to Points Outside State

(1) Generally

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325.0560 Mistake. The sales tax applies to sales of goods erroneously shipped by the seller to the customer's in-state location even though an employee of the customer who accepted delivery reshipped the goods to the customer's out-of-state location. The fact that a mistake was made is not legally sufficient to excuse payment of the sales tax on a transaction actually handled in such a manner as to be taxable under the law. 4/9/59.