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
570.0400 Testing. A piece of equipment was purchased and sent to California and use tax paid thereon. Subsequently, a similar piece of equipment was also shipped to California where both pieces were tested for local fitness. As a result, the piece of equipment first shipped, and upon which use tax was paid, was reshipped out-of-state, and the second piece of equipment was retained in use in California. The use tax is payable on both pieces of equipment as each was placed to a taxable use in the state. 3/9/53.