Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
570.1460 Carriers. A and B, both common carriers, are considered to have made use of equipment where: A and B purchased equipment out-of-state; A and B leased the equipment to C, a company jointly owned by A and B; and C subleased the equipment on a daily rental basis to A, B, and other carriers, some of whom physically used the property in California. But if a lessee or sublessee takes delivery of property at an out-of-state point and thereafter uses the property in California exclusively in interstate commerce, the use tax is inapplicable. 7/29/64.