Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
280.0000 GIFTS, MARKETING AIDS, PREMIUMS AND PRIZES— Regulation 1670
280.1150 Transfer of Auto to Contest Winner. A California employee has an automobile which her employer leased from another firm. As the result of winning a contest, she is to receive the car. The California employee is not subject to the use tax. However, the contest sponsor (apparently the employer) will owe use tax if it has not paid tax on its acquisition of the auto. 2/24/69.