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
570.0665 Replacement Automobile. An individual plans to go to Europe, to stay there at least 3½ months, and to buy an automobile for use while there. The individual plans to bring the automobile back to California with him after using it for more than 90 days in Europe. Shortly after he took possession of the automobile in Europe, it was stolen. The individual's insurer replaced the automobile and he brought the vehicle back to California with him. Because of the theft of the first automobile, the second automobile was used for less than 90 days in Europe.
It was the intent of the individual that the second vehicle be used in California prior to the passage of 90 days. Accordingly, tax applies. 3/23/95.