Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
570.1440 Carriers. Use tax liability is not incurred where a certificated carrier sells an airplane to a noncertificated carrier (delivery being made at a point outside the state) who, after bringing it into this state to be overhauled, transfers possession to a lessee at a point outside this state, who flies it on an overseas revenue flight with no intention of flying the airplane back to California; for although the use of the plane by the lessee for the revenue flight is attributable to the lessor, the principle use of the plane is made outside of the state. 10/4/60.