Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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480.0000 RETAILER

Annotation 480.0091

480.0091 Equipment Purchased from Retailer. A California contractor ordered a special woodworking machine that is only manufactured in England. The manufacturer made sales only to retailer's located in England (sales for resale) except for one sale made to a California contractor.

Even though the manufacturer only made sales for resale to its customers located in England, the manufacturer is a retailer under section 6015 by virtue of making a retail sale to the California contractor. Therefore, the sale to the contractor is not considered an occasional sale and the contractor owes use tax on the purchase price of the machine. 3/17/95.