Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

I

325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620

Annotation 325.1730

(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE
(8) Use Tax

325.1730 Making Samples as a Use. A packaging machine is delivered from Illinois to California where the machine is tested and sample packaging for a new product is made for a field trial. After 5 months the machine is shipped to an out-of-state plant for full production use. The making of sample packages by the packaging machine is a use under section 6201 and subject to use tax, notwithstanding the fact that the machine will later be moved out of state and placed in full production use there. 10/15/92.