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 570.1413

(f) LOST OR DESTROYED PROPERTY

570.1413 Repairing Before Removal. A person purchases a vessel from a nonretailer with the intention of using it outside of California. The vessel remains in California for extensive repairs for an 18 month period. The period during which the vessel is being repaired does not preclude the application of section 6009.1. If, after the repair, the vessel is removed from California for use solely outside the state, the exclusion provided by section 6009.1 is applicable and the purchase of the vessel is not subject to use tax. 12/1/88.