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 570.1200

(d) EXCLUSIONS

570.1200 Transportation. The use tax does not apply to off-highway trucks purchased from an out-of-state manufacturer for use by the buyer in another state even though delivery of the trucks was made to the buyer in California, who then transports the trucks to the point of use. Such transportation is excluded from the definition of storage and use under section 6009.1 of the Sales and Use Tax Law. 4/13/64.