Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0660

(c) TIME AND PLACE OF SALE

495.0660 Replacement of Property for Foreign Insurer. The replacement of a plate glass window in California on behalf of a foreign insurance company is a sale subject to sales tax. The delivery and installation of the glass having been made in California, sale is completed here, and the fact that the insurance company is located in another state is immaterial. 3/7/55.