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 570.0880

(c) PRESUMPTIONS

570.0880 Construction of Statute. Section 6247 applies solely to the use tax and relates to presumption of use tax liability when shipments are made out-of-state to a known resident of California.

The second paragraph of such section does not, however, operate to release from tax, sales made and delivered to California purchasers in this state, even though subsequent out-of-state use of property was contemplated. 12/23/53.