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 570.0720

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

570.0720 Transient Use—Place of Ultimate Use. Kinescopes first used in this state were purchased for use in this state within the meaning of the Sales and Use Tax Law, even though they are subsequently used elsewhere, and perhaps are properly regarded as purchased for use in other states as well as California. 11/10/52.