Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2476

(c) MEASURE OF TAX

190.2476 Failure to Notify Seller that Materials are Being Purchased for Use Outside California. Construction materials which are withdrawn from a construction contractor's tax-paid inventory for use outside the state do not qualify for exemption under section 6386 of the Revenue and Taxation Code. To qualify for the exemption, the construction contractor must notify the vendor at the time of purchase that the materials are being purchased for use outside California. 10/29/75.