Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0100


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.