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
570.0848 Use of Property in State—Reporting Period. The use tax applies to the storage, use or other consumption of tangible personal property purchased from out-of-state vendors for use in California. The tax applies at the time of first use, which occurs when the purchaser first exercises any right of ownership over the property. First use is not limited to the first functional use of the property, and includes the storage of property in this state, while the California location where the equipment will be used is being prepared for the equipment's installation. 12/9/94.