Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0640

(c) TIME AND PLACE OF SALE

495.0640 Replacement of "Borrowed" Material. Where, in order to complete a prompt out-of-state delivery of material, vendee "borrowed" a portion of the material from a California firm and directed vendor to subsequently deliver a like portion of materials to the California firm in California to replace such "borrowed" materials, a taxable retail sale results with respect to such delivered replacement. 2/24/56.