Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
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
570.0800 Transient Use—Place of Ultimate Use. Car purchased in Kansas for use there, which owner tried to sell before coming to California, is not subject to use tax when brought to California because owner was unsuccessful in deal to sell in Kansas. 6/8/50.