Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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500.0000 SALES TO COMMON CARRIERS—Regulation 1621

Annotation 500.0200

500.0200 Use of Vehicle to Transport Payload. When a carrier gives an exemption certificate for a vehicle purchased, claiming exemption under section 6385, but uses the vehicle to transport a payload to a point outside the state, the carrier is liable for sales tax notwithstanding the vendor, under the decision in H-R Truck & Equipment Co. v. State Board of Equalization, 166 Cal.App.2d 378, would not be liable if he had no knowledge of the fact that the carrier made such a use of the vehicles. Such a use of the vehicles is incompatible with the exemption when claimed by the carrier. 2/16/65.