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BTLG Table of Contents > Sales and Use Tax Annotations > I > 325.0000 Interstate and Foreign Commerce > Annotation 325.0680

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I

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.0680

(c) Shipments from California to Points Outside State

(2) Delivery to Purchaser in State

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325.0680 Servicemen. There is no basis for exemption from sales tax of sales to servicemen to take delivery of an automobile in California but drive it from California on a driveaway permit and registers it in another state. When the vehicle is delivered to the purchaser in this state the sale is completed insofar as the sales tax is concerned. 5/23/57.