Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
(h) CREDIT FOR TAX IMPOSED BY OTHER JURISDICTIONS
570.1680 Third Party—No Credit for Tax Paid by. Washington State sales tax paid by an out-of-state parent corporation on a purchase of a vehicle could not be applied as a credit to California use tax due on the same vehicle sold by the parent corporation to its California subsidiary. Payment of another state's sales tax by one corporation cannot be applied as a credit against a California use tax liability of another corporation. 5/25/70.