Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0112


580.0112 Serviceman. A serviceman stationed overseas purchased a car through a sales organization, designated an agent to accept delivery at an overseas point who shipped the vehicle to him in California through a California dealer. The purchase contract is entered into before the buyer receives orders transferring him to California. No party to the transaction is engaged in business in California except the delivering dealer.

This sale is not subject to sales tax because title to the car passed outside California upon delivery to the buyer's agent. The purchase of the auto is not subject to use tax under section 6248 because at the time of purchase the buyer had not received orders transferring him to California. 10/24/75.