Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
U
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY (View entire section)
(a) IN GENERAL
- 570.0022 Billing Insert Purchased Out of State.
- 570.0035 Catalogues Distributed Door to Door.
- 570.0037 Charitable Donations.
- 570.0038 Church Directories.
- 570.0070 Credit Card Issuers Retain Title of Their Credit Cards.
- 570.0080 Credit Cards.
- 570.0100 "Deadheaded" to California—Effect.
- 570.0110 Display Racks—Section 6009.1.
- 570.0113 Display Shelving and Signage Purchased by Retailers.
- 570.0116 Exemption from Use Tax—Section 6401.
- 570.0120 Exhibition.
- 570.0140 Experimental Use of Raw Materials.
- 570.0150 Fine Art.
- 570.0160 Foreign Purchases.
- 570.0167 Horse-Birth of More than One Foal as an Incident of Use.
- 570.0170 Horses.
- 570.0174 Integration of New Computer System with Old.
- 570.0175 Interstate Use of Vehicle.
- 570.0176 Invoices Used by Retailer.
- 570.0180 Loan of Property to Private Schools.
- 570.0200 Loans to Out-of-State Customers.
- 570.0220 Oil Self-Consumed by Petroleum Product Refiners.
- 570.0225 Out-of-State Use.
- 570.0230 Person—Joint Operating Agreements.
- 570.0240 Pipeline Transportation—Property Used in.
- 570.0280 Principal Use—Place of.
- 570.0300 Principal Use—Place of.
- 570.0308 Purchase for Use in California.
- 570.0320 Receipt Paper.
- 570.0328 Rejected Property Not Returned to Resale Inventory Used in Testing.
- 570.0335 Research and Development Credit on Federal Income Tax Return
- 570.0340 Sales Tax Applicable.
- 570.0350 Sales Tax vs. Use Tax.
- 570.0372 Specific Payload.
- 570.0380 "Standby" Purposes.
- 570.0386 Storage Charges.
- 570.0400 Testing.
- 570.0405 Testing—Computers.
- 570.0410 Testing and Training
- 570.0411 Testing as Only Use in State.
- 570.0415 Tractor Pulling Trailer Out of State.
- 570.0420 Transportation Charge.
- 570.0425 Use Tax Payment to DMV—Nearest Dollar.
- 570.0427 Use Tax—Principal Use Test.
- 570.0435 Withdrawals from Ex-Tax Inventory.
- 570.0438 Withdrawals from Ex-Tax Inventory.
- 570.0440 Withdrawals from Manufacturer's Inventory.
(b) USE IN STATE, PURCHASED FOR—INTENT OF PURCHASER
- 570.0480 Contract to Purchase—Intent at Time of.
- 570.0500 First Functional Use of Property—Effect of.
- 570.0505 First Functional Use.
- 570.0510 First Functional Use.
- 570.0580 Foreign Country—Purchase for Use in.
- 570.0590 Functional Use.
- 570.0620 Government-Owned Foreign Airline.
- 570.0640 Intrastate Use Over I.C.C. Routes.
- 570.0665 Replacement Automobile
- 570.0670 "Storage" and "Use" Exclusion—Commingled Property
- 570.0690 Testing.
- 570.0720 Transient Use—Place of Ultimate Use.
- 570.0740 Transient Use—Place of Ultimate Use.
- 570.0780 Transient Use—Place of Ultimate Use
- 570.0800 Transient Use—Place of Ultimate Use.
- 570.0840 Transient Use—Place of Ultimate Use.
- 570.0848 Use of Property in State—Reporting Period.
(c) PRESUMPTIONS
- 570.0860 Construction of Statute—Incidence of Involvement.
- 570.0880 Construction of Statute.
- 570.0920 Intent to Use in State.
- 570.0940 Intent to Use in State.
- 570.0980 Pending Employment Transfer,
(d) EXCLUSIONS
- 570.1038 Aircraft Parts.
- 570.1040 Aircraft Parts and Engines.
- 570.1100 Building.
- 570.1115 Consumable Supplies for Foreign Air Carrier.
- 570.1120 Delivery of Property in State for Out-of-State Use.
- 570.1121 Delivery of Property in State for Out-of-State Use.
- 570.1140 Material Withdrawn from Inventory for Use Outside California.
- 570.1160 "Outside State" for Purposes of Section 6009.1.
- 570.1165 Purchased for Use.
- 570.1168 Purchases for Use Outside California—Section 6009.1.
- 570.1170 Race Horses.
- 570.1173 Storage In-State of Property Usable Only at an Out-of-State Point.
- 570.1180 Testing.
- 570.1182 Testing to Destruction.
- 570.1200 Transportation.
(e) INSTALLATION; REPAIRING
(f) LOST OR DESTROYED PROPERTY
- 570.1340 Business Losses.
- 570.1360 Destruction of Defective Property.
- 570.1380 Destruction of Property Purchased for Resale.
- 570.1400 Production Loss—High Quality Testing.
- 570.1413 Repairing Before Removal.
- 570.1420 Replacement of Damaged Government Property.
(g) LEASING
- 570.1440 Carriers.
- 570.1460 Carriers.
- 570.1480 Leased Back Equipment.
- 570.1500 Locomotive.
- 570.1520 Out-of-State Use of Leased Property.
- 570.1540 Out-of-State Use by Lessee.
(h) CREDIT FOR TAX IMPOSED BY OTHER JURISDICTIONS
- 570.1603 Arizona Tax.
- 570.1617 Credit for Previous Transactions.
- 570.1623 Credit for Tax Imposed by Other States.
- 570.1625 Credit for Tax Due in Other State.
- 570.1630 Credit for Tax Paid to Another State.
- 570.1635 Deliveries from Storage.
- 570.1640 Foreign State Tax on Storage.
- 570.1655 Indian Tribal Tax.
- 570.1660 Lessee.
- 570.1662 Lessee-Credit for Tax Paid to Texas.
- 570.1667 New Mexico's Gross Receipts and Compensation Tax.
- 570.1670 Ninety-Day Rule.
- 570.1673 Person Entitled to Credit.
- 570.1675 Prefabricated or Modular Nonschool Buildings—Purchases of Materials.
- 570.1677 Taxes Paid to Another State.
- 570.1680 Third Party—No Credit for Tax Paid by.