Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(b) RETURNABLE CONTAINERS
195.1440 Cargo Containers First Used in California. Large cargo vans purchased out of state by a steamship company and shipped empty to California are subject to use tax when placed in commercial service even though they will be exclusively used in interstate and foreign commerce thereafter. The placing of these vans into commercial service is the first consumptive use made of them because they were brought empty into this state from Jersey City, New Jersey. The first consumptive use in California constitutes a taxable event. (H. J. Heinz Co. v. State Board of Equalization, 209 Cal.App.2d 1[25 Cal.Rptr. 685].) 5/25/65.