Section 6387 Of Article 2. Exemptions From Sales Tax From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 4. >> Article 2.

. 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.