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Actually, we don't know. The AG claims the MA law does back it. The only opinion that would matter is those of a court of competent jurisdiction, and that would be a MA judge or a first circuit federal judge - both of which have a history of adjudicating based on desired public policy, not law.Does CA have an actual law backing it? We know MA doesn't.
The CA law takes the position that an out of state vendor who turns a product over to a common carrier, passing title to the product at point of delivery to the common carrier, is actually doing a sale at the destination point of shipment - even though it no longer owns the product at the time the shipper delivers the product.