Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0080


580.0080 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. An automobile is sold to an out-of-state dealer with delivery being made to the out-of-state dealer's customer through a California dealer. The customer is engaged in the business of leasing automobiles and operates in California under a seller's permit. Under these circumstances a resale certificate may be taken from the customer. 9/14/55.