Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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U

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.0580

(b) USE IN STATE, PURCHASED FOR—INTENT OF PURCHASER

570.0580 Foreign Country—Purchase for Use in. A purchaser of an automobile in Europe who brings it into the state is not liable for use tax when at the time of purchase she intended to use the car for sight-seeing purposes in Europe and then sell it prior to returning to California, but on her failure to find a purchaser had shipped it to California where she subsequently sold it. 8/22/60.