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
570.0780 Transient Use—Place of Ultimate Use. The use tax would not apply to lumber brought into California which had been grown on the owner's timber farm out-of-state, to be used by such owner in erecting a cabin. Likewise, a trailer used for transporting such lumber to California, if purchased out-of-state prior to any intention to use it in California, would not be subject to use tax. 11/12/53.