Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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U

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.0920

(c) PRESUMPTIONS

570.0920 Intent to Use in State. A vehicle purchased in California for use overseas and sold upon return to California within 90 days of original purchase is presumed to have been acquired for storage, use or other consumption in this state and therefore is subject to tax. If it can be shown that use in California was not intended within 90 days of purchase, the Board will exempt the use from tax. However, changing the registration of the car to that of the wife indicates intent to use the vehicle in California. 10/5/64. (Am. 2006–1).

(Note: SB 1100 (Stats. 2004, Ch. 226), operative October 2, 2004, amended Revenue and Taxation Code section 6248(a). As amended, for the period October 2, 2004 through June 30, 2006, and under the conditions specified in subdivisions (a)(1), (a)(3), or (a)(4) of section 6248, any vehicle, vessel, or aircraft purchased outside of California and brought into the state within 12 months from the date of its purchase is presumed to be acquired for storage, use, or other consumption in California and subject to use tax.