Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
(e) RETAIL SALE OR SALE FOR RESALE—DELIVERY BY OWNER, FORMER OWNER, FACTOR OR AGENT
495.0940 Purchase in Transit. When an out-of-state dealer sells a truck to a foreign purchaser, title to vest upon delivery to destination, and in transit purchases in California an additional part for such truck, the purchase of the part is a sale for resale as the part becomes a component part of the truck and is not taxable. 10/5/53.