Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
580.0100 "Courtesy Deliveries" to Consumer by Owner—Former Owner of Factor. Where a California dealer, acting for an out-of-state dealer, delivers automobiles in California to local employees of a foreign concern which leased the automobiles from the out-of-state dealer's customers, the California dealer is liable for sales tax pursuant to section 6007. 1/25/61.