California Revenue and Taxation Code

§ 6387

RTC § 6387Div. 2 · Part 1 · Ch. 4 · Art. 2

Statute text

There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property purchased for use solely outside this State and delivered to a forwarding agent, export packer, or other person engaged in the business of preparing goods for export or arranging for their exportation, and actually delivered to a port outside the continental limits of the United States prior to making any use thereof.

Legislative history

Added by Stats. 1955, Ch. 1505.