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
570.0300 Principal Use—Place of. Use tax is applicable with respect to tankers sold and leased back when the vessels received their principal use in this state after the sale. Principal use in this state includes all use within the boundaries of the state whether used in interstate or intrastate commerce, and whether used in transporting property for hire or in transporting the user's own property. Likewise included is any use on the high seas during a journey from one point in California to another point in California. 1/18/55.