Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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I

325.0000 INTERSTATE AND FOREIGN COMMERCE—Regulation 1620

Annotation 325.1740

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

325.1740 "Piggyback" Equipment. Drive-in trailers to be used as railroad "piggyback" equipment which were purchased and leased out-of-state for use in for-hire transportation of property in interstate commerce are exempt from use tax even though they may enter California in the course of their interstate movements. 9/2/69.