The mission of the California Department of Tax and Fee Administration is to serve the public through fair, effective, and efficient tax administration. The Costa Rican tax system is based on the principle of territoriality, according to which, only income received from a source within Costa Rican territory.Costa Rican law provides two main forms of representation: a representative and a distributor. The representative can also be considered an agent. In the past few years, Costa Rica has gradually reduced or even abolished its customs tariffs as a consequence of implementing international trade agreements. The Out-of-State Voluntary Disclosure Program is available to out-of-state businesses for the purpose of reporting use tax on sales to consumers in California. The purpose of the CISG is to provide a modern, uniform and fair regime for contracts for the international sale of goods. No, a capital improvement is not subject to sales tax. Depending on the type of business, there are different tax types that you will be required to pay. This book contains information on exporting that was current as of the date of publication.