Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Annotation 110.0280


110.0280 Race Horses—Presumption. Since racing of a horse constitutes use, a horse which is purchased from an out-of-state retailer and is first raced in the state is presumed to be purchased for use in this state and is subject to tax under section 6201 of the Sales and Use Tax Law. The same presumption of use applies to horses purchased out-of-state but foaled first in this state; however, this presumption can be overcome by showing substantial outside use before being brought into California. 10/27/64. (Am. 2003–2).

(Note: Regulation 1535, operative September 1, 2001, provides a partial exemption from the state portion of the sales and use tax for sale or use of racehorse breeding stock under specified circumstances.)