Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
(b) USE IN STATE, PURCHASED FOR—INTENT OF PURCHASER
570.0500 First Functional Use of Property—Effect of. Property purchased from an out-of-state retailer is subject to the California use tax if the first functional use of the property is made in this state. If the first functional use is madeoutside this state, use tax may nevertheless be applicable if the property is determined to have been purchased for use in this state by means of a "principal use" test. 8/17/77.