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 325.1780

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

325.1780 Time Period Property Remains in California. There is no set time period for property to remain in California before section 6009.1 ceases to apply. Although time remaining in California may be evidence of taxable use, one must look to the reason for the property's presence in California and to the actual use of that property in California. If the reason the item remains in California is described by section 6009.1, tax does not apply. If the reason is not described by section 6009.1, tax does apply. 12/1/88.