California Sales Tax for Interior Designers - Sales outside California

Sales tax generally does not apply to your transaction when you sell a product and ship it directly to the purchaser at an out-of-state location, for use outside California.

You must ship the item directly to the out-of-state destination using your own delivery vehicle, the U.S. Mail, common or contract carrier, a customs broker, or a forwarding agent.

If the purchaser or their representative takes possession of the item inside California, even temporarily, your sale does not qualify for this tax exemption.

In addition, if you deliver an item to a known California resident at an out-of-state location, you should apply tax unless the buyer states, in writing, that they are purchasing the item for use outside California.

To claim an exemption for an interstate sale, you must retain records of delivery or shipment, such as shipping invoices, postage receipts, etc.


Source: California Department of Tax & Fee Administration (CDTFA)

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