Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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U

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.0372

(a) IN GENERAL

570.0372 Specific Payload. For purposes of determining whether the first functional use was out of state, if a new truck is dispatched from out of state to pick up a specific payload in California, the first use of that truck occurs outside the state. It is not necessary that the "specific payload" be identified by serial numbers or other identification of such specificity. For example, instructions to pick up appliances at the Ontario warehouse at a specific time and date is sufficient for the load to be a specific payload. On the other hand, if it is dispatched to the warehouse to pick up the next available payload, it would not qualify as a "specific payload," but rather is "any payload." 1/5/94. (Am. 2000–1; Am. 2007–1).