Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
(a) IN GENERAL
570.0160 Foreign Purchases. Use tax applies to the storage or use of mobile ramps purchased in Florida by a foreign air carrier and a tugmaster purchased in England, which were brought to California and stored or used in California prior to their being placed in use in foreign commerce by such carrier. 12/21/62.