Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
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.