Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0680

(c) TIME AND PLACE OF SALE

495.0680 Uniform Commercial Code—Effect of. The reason for section 6010.5, added by Assembly Bill No. 1, effective September 17, 1965, is to forestall any possible contention that under the provisions of the new Uniform Commercial Code, the place of sale might be deemed to be other than the place where the property is physically located at the time of sale. There are some provisions in that code which might be interpreted as providing for a different place of sale. It is not expected that this change will cause any different application of the tax, but will rather preserve the existing application of the tax notwithstanding the changes that were made in the Uniform Commercial Code. 9/10/65.