§ 6387
74 words·~1 min read·
/ca/revenue-and-taxation-code/6387A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.