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 570.1038

(d) EXCLUSIONS

570.1038 Aircraft Parts. An out-of-state retailer, who is engaged in business in California, sold aircraft parts to an Oregon vendor who requested that they be shipped to California via common carrier for repair. After repair, they were shipped to Oregon via common carrier.

Since the aircraft parts were brought to California for repair and were then sent to the purchaser in Oregon, the repair in California may come within the section 6009.1 storage and use exclusion. If the repaired parts shipped to Oregon do not return to California during the six month test period, they are considered used "solely" outside this state and are not subject to tax pursuant to section 6009.1. If the parts are returned to California within six months, the exclusion does not apply. 6/9/95.