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
570.1500 Locomotive. When a locomotive is purchased outside of California and is leased by the purchaser to a railroad company which uses it in for-hire transportation of property into California where within 90 days after purchase the purchaser takes possession of the locomotive and then uses it solely in interstate commerce, in and out of California although principally in California, no sales tax applies since the purchase is outside of California and no use tax applies since the property is purchased for use in interstate commerce, placed in use in interstate commerce prior to its entry into this state, and is thereafter used continuously in interstate commerce. 8/1/78.