![]() ![]() Documentary evidence of transportation plan showing that property will be transported on a continuous journey to a foreign destination and not diverted for use in California.Bill of lading or other document showing property was delivered directly to the carrier.Import documents of the foreign country, other documentary evidence of export, or evidence that the item was designed for use in the foreign country or altered for use thereĭeliveries to scheduled commercial carriers hired by the purchaser to export property (see Special delivery conditions):.Copy of transportation plan showing that carrier was bound for a foreign country.Bills of lading or other documents showing that delivery was made directly to the carrier.Record of parcel post shipment charges and shipping instructionsĭeliveries to a carrier owned by the purchaser and bound for a foreign country (see Special delivery conditions):.Express or parcel post receipts express company invoices.Invoices for services of customs broker or forwarding agentĭeliveries made for you by a common or contract carrier:.Copies of import documents of the foreign country.Purchase order or correspondence supporting shipping requirements and completion of deliveryĭeliveries to customs brokers, export packers, or forwarding agents:.Expense voucher supporting delivery expense.Examples are given below.ĭeliveries made with your own vehicle or with another means of transport that you own: It is important to retain documents in your records that will support any tax exemptions you claim for sales delivered outside California. If you are unsure whether your sale qualifies as tax-exempt, please contact the California Department of Tax and Fee Administration (CDTFA) for help at 1-80 (TTY:711). ![]() You must obtain special documentation that demonstrates the property is bound for a foreign country on a continuous journey (see Documenting your sale and delivery).ĭetermining whether your sale meets the required criteria can be difficult.
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