Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
(a) IN GENERAL
570.0280 Principal Use—Place of. In fixing the place of "principal use" of an aircraft used in multistate operations for purpose of determining if it is subject to California use tax, it is proper to count storage of the aircraft. 12/7/64.