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 570.0860

(c) PRESUMPTIONS

570.0860 Construction of Statute—Incidence of Involvement. Section 6247 applies with respect to property delivered outside this state to a purchaser known by the retailer to be a resident of this state, whether delivery is made from a point in or outside the state, if there are sufficient incidences of involvement by this state with the transaction, e.g., if the property is located here at the time the contract for sale is entered into, if the contract is negotiated here, or if the order originates here. However, if there are circumstances known to the Board which make it appear that the property was used outside the state, as where it is shipped from California to a contractor for use in fulfilling a contract outside the state, the presumption specified in the section may be considered controverted. 8/25/77.