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 570.1100

(d) EXCLUSIONS

570.1100 Building. After purchase of a building from the Public Housing Authority, if the taxpayer moved the building out of California for his own use or if he sold it and title passed outside of California, his retention of the property in this state comes within the terms of section 6009.1 and is not subject to use tax. 7/24/57.