Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
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
570.0580 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.