Arcadia Municipal Code § 2633.2 Interpretation

The rules and regulations of the State Board of Equalization as amended and in force and effect on the 1st day of April, 1956, pertaining to the interpretations, administration and enforcement of the "Sales and Use Tax Law," insofar as applicable, except Rule No. 55 (Section 2015, Title 18, California Administrative Code, Sales and Use Tax), shall apply in the interpretation of this Part until specifically abandoned by the rules and regulations adopted by the Council of the City pursuant to this Part. The word "City" shall be deemed substituted for the word "State" wherever the word "State" appears in said rules and regulations.

In lieu of Rule No. 55 specifically excepted above, the following interpretations shall apply in the administration of this Part.

The Sales Tax does not apply to sales of property which is:

(1) Imported into the City from a foreign country and sold by the importer in the original package in which imported;

(2) Sold to foreign purchasers for shipment abroad and delivered to a ship, airplane, or other conveyance furnished by the purchaser for the purpose of carrying the property abroad and actually carried to a foreign destination, title and control of the property passing to the foreign purchaser upon delivery and no portion of the property being used or consumed in the United States. Copies of the U. S. Custom Shipper's export declarations filed with the Collector of Customs must be obtained and retained by retailers to support deductions taken under this paragraph. The tax applies to transactions if the property is diverted in transit or for any reason is not actually delivered outside the City pursuant to the contract of sale or not shipped abroad by a foreign purchaser, regardless of documentary evidence held by the retailer of delivery of the property to a carrier for shipment outside the City or to a foreign purchaser for shipment abroad;

(3) Mailed by seller, pursuant to the contract of sale, to persons in the armed forces at points outside continental United States notwithstanding the property is addressed in care of the Postmaster and forwarded by him to the addressee. When mail is addressed to Army Post Offices in care of the Postmaster or to the Naval Forces addressed in care of the Postmaster, it will be presumed that it is forwarded outside California. The seller must keep records showing the names and addresses as they appear on the mailed matter and should keep evidence that the mailing was done by him.

(4) Shipped to a point outside of the City pursuant to the contract of sale when the property is marked for export and delivery by the retailer to the "Contracting Officer," "Port Quartermaster," "Officer in Charge, " or other Officer of the United States for transportation and delivery to the purchaser at such a point.

The Sales Tax does not apply to sale of airplanes and parts and equipment for airplanes, transported to a point outside the City pursuant to the contract of sale when such property is delivered to the United States Army Corps or any other agency or instrumentality of the United States for transportation and delivery to the purchaser or someone designated by him at that point.

The Sales Tax does not apply (either in interstate or intrastate commerce) to sales of property shipped from a point outside of the City to a purchaser inside the City, or to the retailer's agent in the City, for delivery to the purchaser, if none of the elements of sale, other than such delivery, takes place in the City.

The Sales Tax does apply (either in interstate or intrastate commerce) to sales of property shipped from a point outside of the City to a purchaser inside the City, or to the retailer's agent in the City, for delivery to the purchaser where any element of the sale, in addition to such delivery, takes place in the City.

"Element of Sale" is hereby defined to include the solicitation of an order, the acceptance of an order, the giving of an order, whether such order is given in person, by telephone or by mail, or the payment of the purchase price.

The Council, by Resolution, may adopt rules and regulations prescribing methods, schedules and forms for the collection and payment of the tax imposed by this Part.

The verbatim inclusion in this Part of any clause, portion or part of the "State Sales and Use Tax Law," Division 2 of Part 1 of the Revenue and Taxation Code of the State of California, or the rules and regulations of The State Board of Equalization, shall not in or of itself be deemed to exclude any of the remaining provisions of said "Sales and Use Tax Law" or rules and regulations that are made a part hereof by reference only.