Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
(c) TIME AND PLACE OF SALE
495.0540 "Bill on Usage Agreement." A sale under a "bill on usage" agreement, pursuant to which drilling bits are delivered in California to an oil company for use in off-shore drilling outside of California, is a California sale subject to tax, even though the bits are not billed to the oil company unless and until they are used. 4/18/69.