Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0560

(c) TIME AND PLACE OF SALE

495.0560 Cancellation of Order. Where equipment is ordered from out-of-state by a California purchaser f.o.b. shipping point and the purchaser then cancels purchase orders, but equipment is nevertheless shipped and subsequently accepted by purchaser, sales tax applies as title passed upon acceptance of shipment in California. 4/30/54.